Tax Exempt Purchases

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Sales Tax Exemption

Western Kentucky University has a tax exempt status and, as a result, is exempt from most sales tax depending upon the type of purchase and location of the supplier.

When traveling, always check before you leave to find out if WKU is exempt from sales tax at your destination and if any paperwork is needed to claim the tax exemption.

 

Purchases Made in Kentucky

The University is exempt from sales tax within the state of Kentucky.

In order to ensure that sales tax will not be charged, notify the vendor before the transaction that you are making a tax exempt purchase for Western Kentucky University. If requested, please present the vendor with a copy of the University's Tax Exemption Certificate for Kentucky.

 

Tax Exemption Certificate

The University’s Tax Exemption Certificate for Kentucky can be found on the University-Wide Shared Drive under Purchasing.

 

Purchases Made in Other States

Since Kentucky sales tax rate is destination-based, online purchases that are shipped to Kentucky are also exempt from sales tax. In order to claim a sales tax exemption, make sure to notify the vendor that you are making a purchase for WKU and that the University is exempt from tax in the state of Kentucky.

 

In which states is WKU exempt?

WKU is sales tax exempt in the following states.  

• Alabama

• Colorado

• Connecticut

• Florida

• Idaho

• Illinois

• Iowa

• Kansas

• Kentucky

• Maine

• Massachusetts

• Michigan

• Minnesota

• Mississippi

• New Jersey

• New Mexico                                                                                                                                                                                                                

• New York

• North Dakota

• Ohio

• Tennessee

• Texas

• Utah

• Vermont

• West Virginia

• Wisconsin

• Wyoming

 

The following states do not have a state sales tax.

• Alaska

• Delaware

• Montana

• New Hampshire

• Oregon