Sales Tax Exemption
Tax Exemption Certificates
Taking full advantage of RIT's sales tax exemption is an excellent way to stretch budget dollars and to save your department/RIT a considerable amount in unnecessary expenditures. As a result, Controller's Office staff in the Student Financial Services' Office (Cashiers), Accounts Payable, and Accounting departments have been instructed not to reimburse employees for sales tax payments when the exemption could have been claimed.
Refer to RIT's Travel Policies & Procedures for more information about RIT's sales tax exemption.
RIT business travelers may be exempt from sales and use tax in some states. To print a tax exemption certificate, click on the state link listed in the table below. Note that these forms are to be used for RIT business purposes only.
Certificate Usage
Use this table as a guide to determine what services are covered under the corresponding tax exemption certificate (if applicable).
| State | Expiration Date | Hotels | Meals | Car Rentals | Tangible Personal Property |
| Alaska | N/A - No sales tax | N/A | N/A | N/A | N/A |
| Colorado | None - Use NYS tax exempt certificate | Yes | Yes | Yes | Yes |
| Connecticut | None | No | No | No | Yes |
| Delaware | N/A - No sales tax | N/A | N/A | N/A | N/A |
| Florida | March 31, 2025 | Yes | Yes | Yes | Yes |
| Guam | N/A - No sales tax | N/A | N/A | N/A | N/A |
| Idaho | None | Yes | Yes | Yes | Yes |
| Illinois | October 1, 2023 | No | Yes | Yes | Yes |
| Indiana | None | Meeting room rentals only | No | No | No |
| Kansas | None | Yes | Yes | Yes | Yes |
| Kentucky | None | Yes | Yes | Yes | Yes |
| Maine | None | Yes | Yes | Yes | Yes |
| Massachusetts (ST-2 and ST-5) |
January 2, 2025 | No | No | No | Yes |
| Michigan | None | Yes | Yes | Yes | Yes |
| Minnesota | None | No | No | No | Yes |
| Mississippi | None | Yes | Yes | Yes | Yes |
| Missouri | None | Yes | Yes | Yes | Yes |
| Montana | N/A - No sales tax | N/A | N/A | N/A | N/A |
| New Hampshire | N/A - No sales tax | 9% | 9% | 9% | N/A |
| New Jersey | None | Yes | Yes | Yes | Yes |
| New York | None | Yes | Yes | Yes | Yes |
| North Dakota | None | Yes | Yes | Yes | Yes |
| Ohio | None | Yes | Yes | Yes | Yes |
| Oregon | N/A - No sales tax | N/A | N/A | N/A | N/A |
| Pennsylvania | July 31, 2025 | No | Yes | Yes | Yes |
| Rhode Island | November 23, 2026 | Yes | Yes | Yes | Yes |
| Tennessee | None | Yes | Yes | Yes | Yes |
| Texas | None | No | Form 01-339 required | No | Form 01-339 required |
| Virgin Islands | None | No | Yes | No | Yes |
| Virginia | None | No | No | No | Yes |
| Vermont | None | No | No | No | Yes |
| Wisconsin | None | Yes | Yes | Yes | Yes |
Non-Participating States and Pending Applications
| State | Expiration Date | Hotels | Meals | Car Rentals | Tangible Personal Property |
| Alabama | Non-participating | No | No | No | No |
| American Samoa | Non-participating | No | No | No | No |
| Arizona | Non-participating | No | No | No | No |
| Arkansas | Non-participating | No | No | No | No |
| California | Non-participating | No | No | No | No |
| District of Columbia | Non-participating | No | No | No | No |
| Georgia | Non-participating | No | No | No | No |
| Hawaii | Non-participating | No | No | No | No |
| Iowa | Non-participating | No | No | No | No |
| Louisiana | Non-participating | No | No | No | No |
| Maryland | Non-participating | No | No | No | No |
| Nebraska | Non-participating | No | No | No | No |
| Nevada | Non-participating | No | No | No | No |
| New Mexico | Non-participating | No | No | No | No |
| North Carolina | Non-participating | No | No | No | No |
| Northern Mariana Islands | Non-participating | No | No | No | No |
| Oklahoma | Non-participating | No | No | No | No |
| South Carolina | Non-participating | No | No | No | No |
| South Dakota | Non-participating | No | No | No | No |
| Utah | Non-participating | No | No | No | No |
| Washington | Non-participating | No | No | No | No |
| West Virginia | Pending Application | Yes | Yes | Yes | Yes |
| Wyoming | Pending Application | No | No | No | No |