The University is exempt from paying Missouri sales tax on official business purchases and must follow state rules for charging sales tax when selling goods or services. It is important to understand when purchases are exempt from sales tax, what to do when making a tax-exempt purchase and cases where the University is required to collect tax on sales. See University Policy 22212 Sales Tax for additional information. 

Exemption Eligibility

  • Purchases made by a university employee in the state of Missouri for an official university business purpose.
    • Other states may also allow the university to make tax-exempt purchases, but this varies by location.
    • Construction vendors may receive a project exemption for certain materials used in university projects. 
  • Does not apply to personal purchases or other types of taxes and fees (e.g., fuel tax on gasoline, occupancy or lodging taxes at a hotel, etc.). 
    • Use tax applies to items bought outside Missouri but used inside Missouri. The university’s tax-exempt status generally covers both sales tax and use tax for university business.
    • Making a personal purchase under the university’s sales tax exemption is strictly prohibited. Misuse may result in disciplinary action, revocation of purchasing card, repayment requirements or other consequences.

Making Tax-Exempt Purchases

Provide Info Up Front

Notify the Vendor

Tell the vendor the purchase is tax-exempt and have documentation ready, including your employee ID, the Tax-Exempt Certificate and any other vendor or state certificates, if applicable. The University’s tax-exempt number is printed on purchasing cards (One Card) for easy reference. 

Check Before Paying

Review the Transaction

Before paying, double check the purchase total on invoices or checkout screens to confirm no sales tax has been applied. Follow university accounting procedures to ensure proper recording, reporting and audit readiness.

If Sales Tax is Applied

Corrections and Exceptions

If tax is charged in error, request a refund of the taxed amount and keep documentation. If the exemption cannot be used (e.g., not recognized by state or if an employee pays personally), document the reason. Employee-paid purchases may be reimbursed for the full amount.

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Tax Exemption Certificates

Share the official Missouri Sales and Use Tax Exemption Certificate (PDF) with vendors when making university-related purchases. Some vendors may need a copy to remove sales tax. 

There may be additional certificates for certain vendors or out-of-state purchases, depending on the vendor or that state’s regulations. 

Out-of-State Tax Exemption

  • Florida: Provide vendor with a copy of the . 
  • Idaho: Complete the and submit to each vendor.  
  • Illinois: Provide vendor with a copy of the . 
  • Kansas: Complete the and provide to each vendor.  
  • Kentucky: Complete the and provide to each vendor along with exemption letter.  
  • Michigan: Complete the and provide to each vendor.  
  • Minnesota: Complete the and provide to each vendor.  
  • North Dakota: Provide vendor with a copy of the .  
  • Ohio: Complete the and provide to each vendor.  
  • Rhode Island: Provide vendor with a copy of the . 
  • Texas: Complete the and provide to each vendor.  
  • Wisconsin: Provide vendor with a copy of the .  
  • Alaska
  • Delaware 
  • Hawaii 
  • Montana 
  • New Hampshire 
  • New Mexico 
  • Oregon 
  • Alabama 
  • Arizona 
  • Arkansas 
  • California 
  • Colorado 
  • Connecticut 
  • District of Columbia 
  • Georgia 
  • Indiana 
  • Iowa 
  • Louisiana 
  • Maine 
  • Maryland 
  • Massachusetts 
  • Mississippi 
  • Nebraska 
  • Nevada 
  • New Jersey 
  • New York 
  • North Carolina 
  • Oklahoma 
  • Pennsylvania 
  • South Carolina 
  • South Dakota 
  • Tennessee 
  • Utah 
  • Vermont 
  • Virginia 
  • Washington 
  • West Virginia 
  • Wyoming 

Taxes on University Sales

When the University sells goods or services, Missouri law generally requires collecting sales tax, with some exemptions in key categories. Departments selling on behalf of the University should be aware of tax guidelines to ensure the proper tax rate is charged on all taxable sales. See University Policy 22212 Sales Tax for additional information.

  • The University charges sales tax on most goods or services delivered in Missouri, including on online orders and delivery charges where applicable.
    • Similarly, if a taxable item is returned, the University refunds any sales tax collected.
    • Taxable tickets must be printed to indicate that sales tax applies. Receipts should show tax separately or include it in the total price. 
  • Some sales are exempt from sales tax, such as: 
    • Advertising
    • Back to school items during state designated tax holidays
    • Certain foods (state tax exempt; local sales tax may still apply)
    • Sales to other University departments, organizations with a valid tax-exempt certificate or for resale
    • Tuition, fees, and room and board as part of room contract
    • Textbooks for enrolled students (state tax exempt; local sales tax may still apply)

Sales Tax Rates By Campus

The applicable state and local sales tax rate is based on the location of the UM System campus making the sale. Refer to the table for the tax percentage required to be collected on all taxable sales:

JurisdictionMizzou 
(Columbia,
 Boone County)		UMKC 
(Kansas City, Jackson County)		Missouri S&T
(Rolla, 
Phelps County)		UMSL 
(Bellerive, 
St. Louis county)
State4.225 %4.225 %4.225 %4.225 %
County1.750 %1.375 %1.125 %3.513 %
City2.000 %3.250 %2.250 %0.750 %
Special Taxing District0.000 %1.125 %1.000 %   1.000 %
TOTALS7.975 %9.975 %8.600 %9.488 %

Additional Resources