Brigham Young University is exempt from sales tax on purchases made from or within certain states.
Utah
The University is exempt from sales tax on all purchases made within the State of Utah. For purchases for the University’s use for our charitable educational purposes, see “Exempt Use” below. For purchases for resale, see “Resale” below”.
Exempt Use
For purchases of $1,000 or more, present the University’s charitable exemption certificate to avoid being charged sales tax
For purchases under $1,000, unless you establish a purchase order through Purchasing to exempt sales tax on the purchase, you will likely be charged sales tax on the purchase.
When recording the payment through Fast Track, Payment Net (for your Purchasing Card), or Y Expense, please break out the amount of the sales tax so the University can apply for a refund.
If you have any questions about the sales tax collection and recording process, please contact the tax office.
Resale
For purchases of items for resale, present the University's resale exemption certificate to avoid paying sales tax.
For common sales tax rates, please see the summary Current Quarterly Sales Tax Rates.
For all sales tax rates, please see the charts on the State Tax Commission’s website.
For more information on sales tax refund calculations, please see the presentation from controllers group meeting.
Other States
For exemptions on purchases from other states, please be sure to claim the exemption at the point of purchase because the University does NOT have established refund processes.
Do NOT report sales tax paid to another state on Fast Track, Payment Net, or Y Expense as sales tax. Also be aware the Federal Excise taxes cannot be reported as sales tax.
For copies of the University’s sales tax exemption certificate, or other possible exemptions, in the following states, please select the state where you will be making a purchase.
| State | Exemption Status |
|---|---|
| Alaska | Alaska does not impose a sales tax, no exemption certificate is required. |
| Delaware | Delaware does not impose a sales tax, no exemption certificate is required. |
| Colorado | Colorado accepts Utah State Tax Exemption Form TC-721 for University purchases made in or from Colorado. |
| Connecticut | Provide a copy of the Connecticut Cert-119 along with a copy of the University’s 501(c)(3) letter. |
| Florida | Provide copy of State of Florida Letter of Exemption for University purchases made in or from Florida. |
| Georgia | The University is not exempt from sales tax in the State of Georgia, but Georgia law allows the seller to pay sales tax on behalf of the buyer. In negotiating with a Georgia seller, you can ask them to pay sales tax for the University or offer a discount equal to sales tax or a portion thereof. Georgia also has a hotel/motel occupancy tax administered by cities and counties. Based on the specific city/county, the University may be exempt. For help in investigating possible exemptions, please contact the Tax Office. |
| Idaho | Complete Idaho Sales Tax Resale or Exemption Certificate ST-101 for University purchases made in or from Idaho. |
| Indiana | Complete Indiana Form ST-105 General Sales Tax Exemption Certificate for University purchases made from or in the State of Indiana (not valid for hotel rooms or meals). Buyer completes description of item purchased in Section 2 and signs, dates, and completes Section 4. |
| Kansas | The University is exempt from Kansas sales tax on direct purchases* of tangible goods and most taxable services, including hotels. Provide a copy of the Kansas ST-28, complete the top section with the name of the business you are purchasing from and their address. Print your name, date and sign the bottom of the form. *Direct Pruchases require that a University Check, Univeristy P-Card, or University Travel Card be used to pay for the good or service. Personal payments that are later reimburesed by the University do not qualify for the sales tax exemption. |
| Missouri | Missouri grants exemption from certain sales taxes to out of state not-for-profit post-secondary educational institutions that are exempt in their own states. The exemption does not cover hotel tax, tourism tax, or food tax. While the University does not hold a Missouri exemption certificate, some Missouri vendors will accept the Utah State Tax Form TC-721 but they are not required to. If they will not, the University must pay the tax. |
| Montana | Montana does not impose a sales tax, no exemption certificate is required. |
| New Hampshire | New Hampshire does not impose a sales tax, no exemption certificate is required. |
| New Mexico | The University is only exempt on purchases of tangible property, it does not exempt intangible purchases including meals and lodging. If you are making a purchase of tangible property in or from New Mexico, please contact Regulatory Accounting for further assistance. |
| New York | Provide copy of New York Exempt Purchase Certificate for University purchases made in or from New York. |
| Ohio | The University is only exempt on purchases of tangible property, it does not exempt intangible property, it does not exempt intangible purchases including meals and lodging, If you are making a purchase of tangible property in or from Ohio, please contact Regulatory Accounting for further assistance. |
| Oregon | Oregon does not impose a sales tax, no exemption certificate is required. |
| Tennessee | Provide copy of University’s 501(c)(3) letter |
| Texas | Provide copy of Texas Sales and Use Tax Exemption Certificate for University purchases made in or from Texas. |
| Utah | Provide copy of Utah State Tax Exemption Form TC-721 for University purchases made in or from Utah. |
| Washington D.C. | Provide copy of Washington D.C. Certificate of Exemption for University purchases made in or from Washington D.C. |
| Wyoming | Provide copy of State of Wyoming Letter of Exemption for University purchases made in or from Wyoming. |
The University is NOT exempt in the following states:
| States Without a Sales Tax Exemption |
|---|
| Arizona |
| California |
| Louisiana |
| Nebraska |
| Nevada |
| Virginia |
| Washington |
| Wisconsin |
If a state is not listed, please contact the Tax Office to determine if we might be able to apply for exemption within the state in question.
Contacts
BYU Tax Office
tax@byu.edu
801-422-8098
B-34A ASB