06 - 021 USNH Tax Exemption


All forms are available at the Purchasing Office, upon request.

USNH FED TAX ID#: 02-6000937


STATE Status Exemption Number Issue Date Expiration Notes
Alabama (AL) Not Exempt N/A 19-Apr-91 N/A  
Alaska (AK) NO STATE TAX Phone # (907)465-2320 w/ specific questions Per Phone N/A No state sales tax. Some cities have local sales tax.
Arkansas (AR) Not Exempt N/A 27-Apr-94 N/A  
Arizona (AZ) Not Exempt PHONE # (602)542-4672 8-Apr-94 N/A Exempt if tangible property is shipped from them to the University. SEE FILE FOR DETAILS
California (CA) Not Exempt N/A 7-Apr-94 N/A All purchases subject to tax.
Colorado (CO) Not Exempt N/A N/A    
Connecticut (CT) EXEMPT PERMIT # E-8565-Complete Meals/Lodging forms 2 wks before stay. 4-Mar-83 No Expiration Must be paid directly by UNH check (no credit cards accepted).
Delaware (DE) NO STATE TAX   5-Apr-94 N/A Does not impose sales or use taxes on sales of goods & services.
Florida (FL) EXEMPT 78-27-056227-57C AS: EDUCATIONAL ORGANIZATION 6-Nov-95 6-Nov-00 Exempt from payment or use tax on puchase or lease of tangible personal property.
Georgia (GA) Not Exempt   23-May-94 N/A Does not extend the exemption to other State Universities
Hawaii (HI) NO STATE TAX   8-Apr-94 N/A May impose local taxes.
Idaho (ID) EXEMPT Must complete forms ST-101 with each transaction. 10-Aug-94 No Expiration Exempt for direct purchases only.
Illinois (IL) EXEMPT E9958-3445-01 8-Apr-94 1-May-99 Sales of any kind are exempt. Renew at least 3 months prior to expiration date.
Indiana (IN) EXEMPT Must complete form with each transaction. 12-Mar-98 No Expiration Are exempt as long as no income being earned in Indiana
Iowa (IA) Not Exempt N/A 1-Sep-90 N/A Per follow up phone call of 4/98, we are still not among states offered reciprocity.
Kansas (KS) EXEMPT Must complete exempt form to accompany each purchase. 1-Jun-94 No Expiration Direct purchases exempt, or those by contractors for building/maintenance.
Kentucky (KY) Not Exempt Letter on File 24-Mar-98 N/A Not exempt because we have no tax to be exempt from in NH-No Reciprocity
Louisiana (LA) Not Exempt N/A 18-Apr-94 N/A All purchases of tangible personal property or taxable services made within this state are taxable.
Maine (ME) EXEMPT E-10154 - Must complete form with each transaction. 25-May-71 No Expiration Purchases must be billed directly to and paid directly by the University.
Maryland (MD) Not Exempt     N/A Exempt certificates provided only to Maryland entities.
Massachusetts (MA) EXEMPT 026-000-937 2-Jan-95 2-Jan-05 Exempt from purchases of tangible personal property and services.
Michigan (MI) EXEMPT Continuing exemption letter pursuant to Section 144.30.2(20), RSMo. 11-Jul-02 No Expiration Educational institutions exempt from sales and use tax.
Minnesota (MN) EXEMPT Must complete form with each transaction. 7-Apr-94   Not exempt from rooms, meals or car rental taxes.
Mississippi(MS) EXEMPT Letter on File 2-Feb-98 No Expiration Purchases must be billed directly to and paid directly by the university.
Missouri (MO) EXEMPT Letter on File 18-Mar-98 18-Mar-03 Exempt from sales/use tax if paid directly by UNH (except construction materials).
Montana (MT) NO STATE TAX No State Taxes 29-Mar-94 N/A Montana does not have a general sales and use tax.
Nebraska (NE) Not Exempt Regulations Booklet on File 14-May-94 N/A Not included on list of exempt buyers.
Nevada (NV) Not Exempt Letter on File 24-Apr-98 N/A Not exempt as the University does not have a facility located in Nevada.
New Hampshire (NH) NO STATE TAX 02-6000-937 14-Oct-76 No Expiration Fed. Excise Tax Exemption #02-90- 0048F
New Jersey (NJ) EXEMPT EO-026-000-937 22-Jun-79 No Expiration Exempt organization. Exempt from all sales & use taxes.
New Mexico(NM) Not Exempt   Per Phone N/A Require SS# of Officers-USNH will not provide.
New York (NY) EXEMPT EX 144308 1-Mar-74 No Expiration Exempt from sales & use tax as well as unenhanced deisel fuel and petroleum.
North Carolina (NC) Not Exempt   27-Mar-90 N/A Sales/Use Tax Regulation 7 provides for tax exemption.
North Dakota (ND) EXEMPT E-5538 4-Apr-94 No Expiration Exempt for purchase, lease or rental of tangible personal property if used for UNH.
Ohio (OH) EXEMPT Form must be completed to accompany each purchase 18-Oct-82 No Expiration Different form for each type of purchase
Oklahoma (OK) Not Exempt Letter on File 29-Mar-94 N/A Only universities within Oklahoma are exempt.
Oregon (OR) NO STATE TAX     N/A  
Pennsylvania (PA) EXEMPT Letter on File/No # Required 25-Mar-83 Instrumen-tality Doesn't included hotel/motel occupancy taxes. "Exempt Instrumentality"
Rhode Island (RI) EXEMPT #3082 14-Nov-85 No Expiration Exempt from sales and use tax.
South Carolina (SC) EXEMPT Form ST-8 (Rev.2/80) on File   N/A List of items exempt from sales tax on file.
South Dakota (SD) EXEMPT   Per Phone N/A Reciprocity
Tennessee (TN) EXEMPT Acct No. 100282277. Exempt certificate no longer required 23-Oct-96 No Expiration Amendment T.C.A. Section 67-6-322(e) on File. Sales & Use tax exempt.
Texas (TX) EXEMPT Must complete form with each transaction. 22-Apr-91 No Expiration Exempt from limited sales, excise, use and hotel occupancy tax.
Utah (UT) EXEMPT Must complete form with each transaction (see instructions) 9-Mar-98 No Expiration Exempt from sales/use. May be taxed on restaurant and other food.
U.S. Virgin Islands NO SALES TAX     N/A Not exempt from hotel room tax.
Vermont (VT) EXEMPT Must complete VT Form S-3 for each transaction 3-Jul-78 No Expiration Exempt from sales and use tax.
Virginia (VA) EXEMPT Letter on File. Section 630-10-96 20-Apr-91 N/A Exempt for tangible personal property, meals, lodging, if paid directly by UNH.
Washington (WA) Not Exempt N/A 2-Jun-94 N/A UNH is not entitled to exemption from sales tax on purchases made in WA.
Washington, D.C. Not Exempt   1-Jul-83 N/A Exemptions will be granted only to those institutions that are located in the District.
West Virginia (WV) EXEMPT Form completed each transaction. No. 02-6000-0937 1-Jul-92 No Expiration Exempt from purchase of tangible personal property and services.
Wisconsin (WI) EXEMPT Form to be completed with each transaction. 21-Jun-74 N/A Technical Info Memo S-44.2 State of NH institution not liable for sales or use tax.
Wyoming (WY) Not Exempt Letter on File 24-Feb-98 N/A Do not meet requirements for non-taxable status.


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This page last updated Friday, May 19, 2017. For information on the adoption and effective dates of policies please see explanation on the OLPM Main Menu.