Sales Tax Exemption

The College is exempt from paying Illinois state sales tax on purchases that pertain to College operations. Student activities as part of Student Government or Greek organizations may not use the tax exempt status.

In order to make a tax exempt purchase, obtain a copy of our tax exempt certificate here or purchase from a vendor where status has already been established. The College has a tax exempt Amazon Business account that may be used for Business purposes only. For more information contact PurchasingCards@lakeforest.edu.  

Our sales tax exempt status in Illinois might be allowed in other states. If you are planning to travel to another state and will likely have substantial purchases, please see below.  You may need to inquire of the business office if you need more information.  

See below for specific state information. Please note only college related business can receive tax exempt status.

Contact Joyce DeWitt at dewitt@lakeforest.edu for necessary forms or with questions.

The following states do allow or do not allow our tax exempt status. Be sure to follow the instructions, if any, below. 
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Alabama: No, schools located outside of Alabama have no specific exemption from sales tax in this state. (as of 9/2018)

Alaska: No, this state currently does not have a sales tax anyway. (as of 9/2018)

Arizona: Yes. Provide proof of 501(c)(3) status upon purchase. (as of 9/2018)

Arkansas: No. Unless the 501(c)(3) organization is specifically listed in GR-31, they need to pay sales tax on their purchases. Higher Educational institutions are not listed in GR-31. (as of 9/2018)

California: No, cannot apply sales tax exempt status (as of 9/2018)

Colorado: Yes. Form states Automatic exemption with 501’(c)’(3) tax exemption. Bring proof of sales tax exemption from IL. (as of 9/2018)

Connecticut: Yes. Form states Automatic exemption with 501’(c)’(3) tax exemption. Must provide Federal Determination Letter. (as of 9/2018)

Deleware: No, this state currently does not have a sales tax anyway. (as of 9/2018)

District of Columbia: No, only public educational institutions are exempt. (as of 9/2018)

Florida: Yes, can apply sales tax exempt status. Must submit form DR-14. Expires 10/31/2025.

Georgia: No, only private educational institutions up to grade 12 are exempt. (as of 9/2018)

Hawaii: No, exemption on income tax only. (12/2018)

Idaho: Yes. Lake Forest College must give the vendor a completed form ST-101. (as of 9/2018)

Illinois: Yes. Must provide copy of our Sales Tax Exempt Form. Expires 12/1/2024.

Indiana: Yes. Must register by filing Form NP-20A, available online at http://www.in.gov/dor/3506.htm (as of 9/2018)

Iowa: No, cannot use sales tax exempt status; The exemption is only for Iowa non-profit educational institutions. (as of 9/2018)

Kansas: Yes. Form states Automatic exemption with 501’(c)’(3) tax exemption. To inquire of state when ready to request exemption. (as of 9/2018)

Kentucky: Yes. Send 51A125 with both 501’(c)’(3) federal and Illinois state tax exemption letter for exemption prior to trip. (as of 9/2018)

Lousiana: Yes. Form states Automatic exemption with 501’(c)’(3) tax exemption. To inquire of state when ready to request exemption by filing form R-1048. (as of 9/2018)

Maine: Yes. Apply when ready to request exemption. (as of 9/2018)

Maryland: No, we can only apply if we have a facility in or adjacent to Maryland that provides its services in Maryland on a routine and regular basis. (as of 9/2018)

Massachusetts: Yes. LFC applied for and was approved September 2008. Must provide copy of Form ST-2 and ST-5 to merchants for sales tax exemption. Expires 3/23/2028. 

Michigan: Yes, can apply sales tax exempt status. Complete on demand. Must submit form 3372 to merchant (per merchant form). Blanket form is valid for four years from date of signature. Section 3 Basis of Exemption, can check “Nonprofit Internal Revenue Code Section 501 (c )(3)”. (as of 9/2018)

Minnesota: No, Tax exempt status is typically not allowed for meals and lodging. (as of 9/2018)

Mississippi: Yes. Form states Automatic exemption with 501’(c)’(3) tax exemption. To inquire of state when ready to request exemption. (as of 9/2018)

Missouri: Yes. Must provide copy of Missouri Exemption Letter to merchants for sales tax exemption. (as of 1/2019)

Montana: No, this state currently does not have a sales tax anyway. (as of 9/2018)

Nebraska: No, cannot use sales tax exempt status; The exemption is only for Nebraska non-profit educational institutions. (as of 9/2018)

Nevada: No, not applicable. (as of 9/2018)

New Hampshire: No, this state currently does not have a sales tax anyway. (as of 9/2018)

New Jersey: Yes with 501’(c)’(3) tax exemption. Separate state notification required. Inquire of state when ready to request exemption. (as of 9/2018)

New Mexico: Yes. Automatic exemption with 501’(c)’(3) tax exemption. To inquire of state when ready to request exemption. (as of 9/2018)

New York: No, only longer term stay in state is practical to complete all requirements for tax exemption (as of 12/2018)

North Carolina: No, cannot apply sales tax exempt status. (as of 9/2018)

North Dakota: No, cannot apply sales tax exempt status. (as of 9/2018)

Ohio: Yes. Form states Automatic exemption with 501’(c)’(3) tax exemption. To inquire of state when ready to request exemption. (as of 9/2018)

Oklahoma: Yes. Must file form 13-16-A Application for Sales Tax Exemption. (as of 9/2018)

Oregon: No, this state currently does not have a sales tax anyway. (as of 9/2018).

Pennsylvania: No. Only longer term stay in state is practical to complete all requirements for tax exemption (as of 9/2018)

Rhode Island: Yes. Form states Automatic exemption with 501’(c)’(3) tax exemption. To inquire of state when ready to request exemption. (as of 9/2018)

South Carolina: No, cannot use sales tax exempt status. South Carolina only allows outside tax exempt status for organizations doing fundraising activities. 

South Dakota: Yes. See South Dakota law 10-45-10 and South Dakota Administrative Rule 64:06:01:38 for info. Application for exemption required.

Tennessee: Yes. The 501(c)(3) letter will exempt the entity from the Tennessee state and local sales tax. In addition to providing the supplier with a copy of the 501(c)(3) exemption letter, the purchases must be billed in the name of the 501(c)(3) entity, and they must be paid for with funds of the 501(c)(3) entity (e.g., an entity credit or debit card, an entity check, an entity purchase order). (as of 9/2018)

Texas: Yes. Applied for and received exemption 11-12-08 for meals and travel only; lodging is not exempt from sales tax. Received Texas taxpayer # 32038317940. Traveler may be required to provide Texas Taxpayer Number and copy of form 01-339 (Back) to merchant. Can obtain copies from AP Team.

Utah: Yes with 501’(c)’(3) exemption, form TC 160 and letter of determination. (as of 9/2018)

Vermont: Yes with 501’(c)’(3) tax exemption. Separate state notification required. Inquire of state when ready to request exemption. (as of 9/2018)

Virginia: Yes. Automatic exemption with 501’(c)’(3) tax exemption. To inquire of state when ready to request exemption. (as of 9/2018)

Washington: No, cannot apply sales tax exempt status. (as of 1/2019)

West Virginia: Yes. Automatic exemption with 501’(c)’(3) tax exemption. To inquire of state when ready to request exemption. (as of 9/2018)

Wisconsin: Yes, can apply sales tax exempt status. Must complete and submit form S-211 to seller along with a copy of our Illinois sales tax exemption. There is no expiration date for Wisconsin exemption. (as of 9/2018)

Wyoming: Yes. Automatic exemption with 501’(c)’(3) tax exemption. To inquire of state when ready to request letter of authority. (as of 9/2018)