| State | Exempt Number | Exempt Certificate to Provide | Expiration Date | Exempt from Sales Tax | Exempt from Meals Tax | Exempt from Room Tax | Notes |
|---|---|---|---|---|---|---|---|
| Alabama | N/A | N/A | N/A | No | No | No | Alabama imposes a sales tax. Municipalities may levy local sales taxes. MIT is not exempt from paying these taxes. |
| Alaska | No State Sales Tax | N/A | N/A | N/A | N/A | N/A | N/A |
| Arizona | N/A | N/A | N/A | No | No | No | Arizona imposes a sales tax. Localities can also levy sales taxes. MIT is not exempt from paying these taxes. |
| Arkansas | N/A | N/A | N/A | No | No | No | Arkansas imposes a gross receipts (sales) tax. Cities and counties may levy gross receipts and use taxes. MIT is not exempt from paying these taxes. |
| California | N/A | N/A | N/A | No | No | No | California imposes a sales tax. Localities can also levy sales taxes. MIT is not exempt from paying these taxes. |
| Colorado | N/A | DR 5002, MA ST-2, IRS Determination Letter | Not stated | Yes | Yes | Yes | MIT is exempt from sales tax when the document(s) listed under "Exempt Certificate" is(are) submitted to the vendor. |
| City of Colorado Springs | 00070066 | Exemption Letter | Not stated | Yes | Yes | Yes | In addition to the above CO forms, provide the Colorado Springs exemption to remove the city sales and use taxes. |
| Connecticut | E-10777 | Exemption Letter | No expiration | Yes | Yes | No | MIT is exempt from sales tax when the document(s) listed under "Exempt Certificate" is(are) submitted to the vendor. The sales tax exemption does not apply to hotel or motel accommodations. MIT is responsible for paying any applicable taxes related to those purchases. |
| Delaware | No State Sales Tax | N/A | N/A | N/A | N/A | No | No statewide sales tax is imposed but a room occupancy tax is levied on lodgings. MIT is not exempt from paying these taxes. |
| Florida | 85-8012555577C-0 | FL DR-14 | 2/28/2030 | Yes | Yes | Yes | MIT is exempt from sales tax when the document(s) listed under "Exempt Certificate" is(are) submitted to the vendor. |
| Georgia | N/A | N/A | N/A | No | No | No | Georgia imposes a sales tax. Localities can levy local sales taxes. MIT is not exempt from paying these taxes. |
| Hawaii | N/A | N/A | N/A | No | No | No | Hawaii imposes a general excise (sales) tax. Counties are authorized to levy a surcharge on the state general excise (sales) and use tax. MIT is not exempt from paying these taxes. |
| Idaho | 001034824S | ST-101 | Not stated | Yes | Yes | Yes | MIT is exempt from sales tax when the document(s) listed under "Exempt Certificate" is(are) submitted to the vendor. |
| Illinois | E99835487 | Tax Exemption Certificate | 2/1/2026 | Yes | Yes | No | MIT is exempt from sales tax when the document(s) listed under "Exempt Certificate" is(are) submitted to the vendor. The sales tax exemption does not apply to hotel or motel accommodations. MIT is responsible for paying any applicable taxes related to those purchases. |
| Indiana | N/A | N/A | N/A | No | No | No | Indiana imposes a sales tax. Sales taxes are not imposed at the local level. MIT is not exempt from paying these taxes. |
| Iowa | N/A | N/A | N/A | No | No | No | Iowa imposes a sales tax. Counties can levy local sales and services tax. MIT is not exempt from paying these taxes. |
| Kansas | KS2FPDL2FH | Tax Exemption Certificate | 10/1/2028 | Yes | Yes | Yes | MIT is exempt from sales tax when the document(s) listed under "Exempt Certificate" is(are) submitted to the vendor. |
| Kentucky | O A 149264 | Exemption Letter | Not stated | Yes | Yes | No | MIT is exempt from sales tax when the document(s) listed under "Exempt Certificate" is(are) submitted to the vendor. The sales tax exemption does not apply to hotel or motel accommodations. MIT is responsible for paying any applicable taxes related to those purchases. |
| Louisiana | N/A | N/A | N/A | No | No | No | Louisiana imposes a sales tax. Localities can levy sales taxes. MIT is not exempt from paying these taxes. |
| Maine | E-10239 | Tax Exemption Certificate MA ST-2 | No expiration | Yes | Yes | Yes | MIT is exempt from sales tax when the document(s) listed under "Exempt Certificate" is(are) submitted to the vendor. |
| Maryland | N/A | N/A | N/A | No | No | No | Maryland imposes a sales tax. Sales taxes are not imposed at the local level. MIT is not exempt from paying these taxes. |
| Massachusetts | 042-103-594 10048008 |
ST-2, ST-5 (ST-5C when a contractor is purchasing on MIT's behalf) |
9/16/2034 | Yes | Yes | No | MIT is exempt from sales tax when the document(s) listed under "Exempt Certificate" is(are) submitted to the vendor. The sales tax exemption does not apply to hotel or motel accommodations. MIT is responsible for paying any applicable taxes related to those purchases. |
| Michigan | 042-103-594 | Tax Exemption Certificate | 2/1/2027 | Yes | Yes | Yes | MIT is exempt from sales tax when the document(s) listed under "Exempt Certificate" is(are) submitted to the vendor. |
| Minnesota | ES-34253 | Tax Exemption Certificate | Not stated | Yes | No | No | MIT is exempt from sales tax when the document(s) listed under "Exempt Certificate" is(are) submitted to the vendor. The sales tax exemption does not apply to meals or hotel or motel accommodations. MIT is responsible for paying any applicable taxes related to those purchases. |
| Mississippi | Authorization letter on file | Exemption Letter | No expiration | Yes | Yes | Yes | MIT is exempt from sales tax when the document(s) listed under "Exempt Certificate" is(are) submitted to the vendor. |
| Missouri | 12876097 | Exemption Letter | No expiration | Yes | Yes | Yes | MIT is exempt from sales tax when the document(s) listed under "Exempt Certificate" is(are) submitted to the vendor. |
| Montana | No State Sales Tax | N/A | N/A | N/A | N/A | No | Lodging and room rentals are taxable in Montana. MIT is not exempt from paying these taxes. |
| Nebraska | N/A | N/A | N/A | No | No | No | Nebraska imposes a sales tax. Localities can also levy local sales taxes. MIT is not exempt from paying these taxes. |
| Nevada | N/A | N/A | N/A | No | No | No | Nevada imposes a sales tax. Localities can levy local sales taxes. MIT is not exempt from paying these taxes. |
| New Hampshire | No State Sales Tax | N/A | N/A | N/A | No | No | Meals are taxable if purchased from restaurants. New Hampshire does not have a blanket meals & room (rental) tax exemption for non-profit organizations. New Hampshire provides the several exemptions to the tax, but generally MIT's activities in NH are not exempt. MIT is not exempt from paying these taxes. |
| New Jersey | 042-103-594/000 | Tax Exemption Certificate | Not stated | Yes | Yes | No | MIT is exempt from sales tax when the document(s) listed under "Exempt Certificate" is(are) submitted to the vendor.\ The sales tax exemption does not apply to hotel or motel accommodations. MIT is responsible for paying any applicable taxes related to those purchases. |
| New Mexico | Contact VPF Tax team (tax-team@mit.edu) for details | NM requires a unique sales tax exemption certificate be produced for each vendor. Please ask for the vendor's NM CRS ID Number and request a certificate from tax-team@mit.edu | No expiration | Yes, Tangible Personal Property Only, Services are Taxable | Yes | No |
MIT is exempt from sales tax when the document(s) listed under "Exempt Certificate" is(are) submitted to the vendor To qualify for exemption from sales and hotel tax, the following conditions must be met:
|
| New York | Ex114464 | ST-199.1 | No expiration | Yes | Yes | Yes | MIT is exempt from sales tax when the document(s) listed under "Exempt Certificate" is(are) submitted to the vendor. |
| North Carolina | N/A | N/A | N/A | No | No | No | North Carolina imposes a sales tax. Counties can levy local sales taxes. MIT is not exempt from paying these taxes. |
| North Dakota | E-5462 | Tax Exemption Certificate | No expiration | Yes | Yes | Yes | MIT is exempt from sales tax when the document(s) listed under "Exempt Certificate" is(are) submitted to the vendor. |
| Ohio | 042-103-594 | Tax Exemption Certificate | No expiration | Yes | Yes | No | MIT is exempt from sales tax when the document(s) listed under "Exempt Certificate" is(are) submitted to the vendor. The sales tax exemption does not apply to hotel or motel accommodations. MIT is responsible for paying any applicable taxes related to those purchases. |
| Oklahoma | N/A | N/A | N/A | No | No | No | Oklahoma imposes a sales tax. Localities can levy local sales taxes. MIT is not exempt from paying these taxes. |
| Oregon | No State Sales Tax | N/A | N/A | N/A | N/A | N/A | N/A |
| Pennsylvania | 75364788 | Certificate of Sales Tax Exemption, REV-1220, REV-1715 | 7/31/2027 | Yes | Yes | No | MIT is exempt from sales tax when the document(s) listed under "Exempt Certificate" is(are) submitted to the vendor. The sales tax exemption does not apply to hotel or motel accommodations. MIT is responsible for paying any applicable taxes related to those purchases. |
| Rhode Island | 241345019 | Tax Exemption Certificate | 7/23/2026 | Yes | Yes | Yes | MIT is exempt from sales tax when the document(s) listed under "Exempt Certificate" is(are) submitted to the vendor. |
| South Carolina | N/A | N/A | N/A | No | No | No | South Carolina imposes a sales tax. Localities can levy local sales taxes. MIT is not exempt from paying these taxes. |
| South Dakota | N/A | N/A | N/A | No | No | No | South Dakota imposes a sales tax. Localities can levy local sales taxes. MIT is not exempt from paying these taxes. |
| Tennessee | 501(c)3 Exemption document | Exemption Letter | Not stated | Yes | Yes | Yes | MIT is exempt from sales tax when the document(s) listed under "Exempt Certificate" is(are) submitted to the vendor. |
| Texas | EIN 74-3010005 | Exemption Letter | No expiration | Yes | Yes | No | MIT is exempt from sales tax when the document(s) listed under "Exempt Certificate" is(are) submitted to the vendor. The sales tax exemption does not apply to hotel or motel accommodations. MIT is responsible for paying any applicable taxes related to those purchases. |
| Utah | N 20700 | Exemption Letter | Not stated | Yes ($1,000+) | Yes | Yes ($1,000+) | MIT is exempt from sales tax when the document(s) listed under "Exempt Certificate" is(are) submitted to the vendor. |
| Vermont | SUT-10033133-011 | Tax Exemption Certificate | Not stated | Yes | No | No | MIT is exempt from sales tax when the document(s) listed under "Exempt Certificate" is(are) submitted to the vendor. The sales tax exemption does not apply to meals or hotel or motel accommodations. MIT is responsible for paying any applicable taxes related to those purchases. |
| Virginia | SE042103594 F12062028 |
Tax Exemption Certificate | 12/6/2028 | Yes | Yes | No | MIT is exempt from sales tax when the document(s) listed under "Exempt Certificate" is(are) submitted to the vendor. The sales tax exemption does not apply to hotel or motel accommodations. MIT is responsible for paying any applicable taxes related to those purchases. |
| Washington | N/A | N/A | N/A | No | No | No | Washington imposes a sales tax. Localities can levy local sales taxes. MIT is not exempt from paying these taxes. |
| Washington, D.C. | N/A | N/A | N/A | No | No | No | The District of Columbia imposes a sales tax. MIT is not exempt from paying these taxes. |
| West Virginia | 1006-2957 | Tax Exemption Certificate | No expiration | No | No | No |
MIT is exempt from sales tax when the document(s) listed under "Exempt Certificate" is(are) submitted to the vendor. To ensure a purchase qualifies for this exemption:
Additionally, the sales tax exemption does not apply to hotel or motel accommodations. MIT is responsible for paying any applicable taxes related to those purchases. |
| Wisconsin | N/A | ST-211, MA ST-2, IRS Determination Letter | Not stated | Yes | Yes | Yes | MIT is exempt from sales tax when the document(s) listed under "Exempt Certificate" is(are) submitted to the vendor. |
| Wyoming | N/A | N/A | N/A | No | No | No | Wyoming imposes a sales tax. Localities can levy local sales taxes. MIT is not exempt from paying these taxes. |