All forms are available at the Purchasing Office, upon request.USNH FED TAX ID#: 02-6000937 USNH FED EXCISE TAX EXEMPTION#: 02-90-0048F |
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|---|---|---|---|---|---|
| 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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