Facilities Operations, Procurement, and Auxiliary Services

Tax Exemption

Oberlin College is exempt from sales tax within the State of Ohio. Oberlin’s sales tax exemption is not transferrable and does not apply to purchases made by individuals or student organizations. For a purchase to be exempt from sales tax, it must be limited to official college business and paid directly to the seller with college funds (e.g., p-card, purchase order, or check). Purchases made with cash or a personal credit card are subject to sales tax.

Tax Exemption by State

Some states offer sales tax exemptions to organizations outside of their state. When conducting business in another state, please check the information below to determine if sales tax exemption applies. If an exemption applies, the certificate must be completed (if applicable) and presented to the seller at the time of purchase.

Tax Exemption by State
State Exempt Not Exempt No State Sales Tax Comment
State Alabama  Exempt   Not Exempt X No State Sales Tax   Comment  
State Alaska  Exempt   Not Exempt   No State Sales Tax X Comment  
State Arizona  Exempt   Not Exempt X No State Sales Tax   Comment  
State Arkansas  Exempt   Not Exempt X No State Sales Tax   Comment  
State California  Exempt   Not Exempt X No State Sales Tax   Comment  
State Colorado  Exempt X Not Exempt   No State Sales Tax   Comment Colorado allows out-of-state tax-exempt organizations to use the tax exemption number or exemption certificate issued by their home state. Provide the Ohio Exemption Certificate.
State Connecticut  Exempt X Not Exempt   No State Sales Tax   Comment

Connecticut Exemption Certificate-Meals and Lodging (CERT-112)

Exemption is possible on a case-by-case basis. The process can take 6-8 weeks and is required prior to each exemption. Contact Procurement.

Connecticut Exemption Certificate- Tangible Property (CERT-119)

State Delaware  Exempt   Not Exempt   No State Sales Tax X Comment  
State District of Columbia Exempt X Not Exempt   No State Sales Tax   Comment District of Columbia Exemption Certificate- Pending
State Florida  Exempt X Not Exempt   No State Sales Tax   Comment Florida Exemption Certificate
State Georgia  Exempt   Not Exempt X No State Sales Tax   Comment  
State Hawaii Exempt   Not Exempt X No State Sales Tax   Comment  
State Idaho Exempt X Not Exempt   No State Sales Tax   Comment Idaho Exemption Certificate
State Illinois  Exempt X Not Exempt   No State Sales Tax   Comment Illinois Exemption Certificate
State Indiana Exempt X Not Exempt   No State Sales Tax   Comment Indiana Exemption Certificate
State Iowa Exempt X Not Exempt   No State Sales Tax   Comment Iowa Exemption Certificate
State Kansas  Exempt X Not Exempt   No State Sales Tax   Comment Kansas Exemption Certificate
State Kentucky Exempt X Not Exempt   No State Sales Tax   Comment Kentucky Exemption Certificate  
State Louisiana Exempt   Not Exempt X No State Sales Tax   Comment  
State Maine Exempt X Not Exempt   No State Sales Tax   Comment Maine Exemption Certificate
State Maryland Exempt   Not Exempt X No State Sales Tax   Comment  
State Massachusetts Exempt X Not Exempt   No State Sales Tax   Comment Massachusetts Exemption Certificate
State Michigan Exempt X Not Exempt   No State Sales Tax   Comment Michigan Exemption Certificate
State Minnesota Exempt X Not Exempt   No State Sales Tax   Comment Minnesota Exemption Certificate
State Mississippi Exempt X Not Exempt   No State Sales Tax   Comment Mississippi Exemption Certificate
State Missouri Exempt X Not Exempt   No State Sales Tax   Comment Missouri Exemption Certificate
State Montana Exempt   Not Exempt   No State Sales Tax X Comment  
State Nebraska Exempt   Not Exempt X No State Sales Tax   Comment  
State Nevada  Exempt   Not Exempt X No State Sales Tax   Comment  
State New Hampshire Exempt   Not Exempt   No State Sales Tax X Comment  
State New Jersey Exempt X Not Exempt   No State Sales Tax   Comment New Jersey Exemption Certificate
State New York Exempt X Not Exempt   No State Sales Tax   Comment New York Exemption Certificate
State North Carolina Exempt   Not Exempt X No State Sales Tax   Comment  
State North Dakota Exempt X Not Exempt   No State Sales Tax   Comment North Dakota Exemption Certificate
State Ohio Exempt X Not Exempt   No State Sales Tax   Comment Ohio  Exemption Certificate
State Oklahoma Exempt   Not Exempt X No State Sales Tax   Comment  
State Oregon Exempt   Not Exempt   No State Sales Tax X Comment  
State Pennsylvania Exempt   Not Exempt X No State Sales Tax   Comment  
State Rhode Island Exempt   Not Exempt X No State Sales Tax   Comment  
State South Carolina Exempt   Not Exempt X No State Sales Tax   Comment  
State South Dakota Exempt   Not Exempt X No State Sales Tax   Comment  
State Tennessee Exempt X Not Exempt   No State Sales Tax   Comment Tennessee Exemption Certificate-Pending
State Texas Exempt X Not Exempt   No State Sales Tax   Comment Texas Exemption Certificate
State Utah Exempt X Not Exempt   No State Sales Tax   Comment Utah Exemption Certificate
State Vermont Exempt X Not Exempt   No State Sales Tax   Comment Vermont Exemption Certificate
State Virginia Exempt   Not Exempt X No State Sales Tax   Comment  
State Washington Exempt   Not Exempt X No State Sales Tax   Comment  
State West Virginia Exempt   Not Exempt X No State Sales Tax   Comment  
State Wisconsin Exempt X Not Exempt   No State Sales Tax   Comment Wisconsin Exemption Certificate
State Wyoming Exempt   Not Exempt X No State Sales Tax   Comment