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:

  • MIT must pay directly (e.g., via purchase order or MIT-issued credit card).
  • The purchase must be mission-related.
  • If an employee uses personal funds and later requests reimbursement, the purchase will not be exempt from sales or hotel tax.
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:

  • MIT must pay directly (e.g., via purchase order or MIT credit card).
  • The purchase must support MIT’s mission.
  • Purchases made with personal funds and later reimbursed do not qualify for sales tax 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.