INSTATE PURCHASES
Oakland University, as a nonprofit entity and instrumentality of the State of Michigan is exempt from the payment of sales and use taxes on purchases and rentals of tangible property from vendors licensed to sell at retail in Michigan.  The purchase or rental must be for University consumption or use, and the consideration for these purchases must be paid from University funds.

A vendor licensed to sell at retail in Michigan may request documentation to support the University's tax exemption.  Departments should provide a Michigan Sales and Use Tax Certificate of Exemption.pdf to establish a valid exemption claim.

OTHER STATES
Each state's laws are different as to whether the University can be exempt from taxation on lodging, rentals, or purchases made in a particular state.  The states listed below allow Oakland University to purchase tangible personal property or taxable services that will be used exclusively for educational purposes without payment of state sales or use tax.  In order to be exempt, the sale must be billed directly to (i.e. with a University purchasing card or P.O.) and paid for directly by the University.  Exemption certificates are not valid for purchases when payments are made with cash, personal checks, or personal credit cards.  When any of these payment methods are used, faculty and staff must pay sales tax at the time of purchase even if they are to be reimbursed by the University.  The states not listed below currently do not allow the University a sales tax exemption.

                                                                                                             Florida
                                                                                                              Idaho
                                                                                                              Illinois
                                                                                                             Indiana
                                                                                                             Kansas
                                                                                                              Maine
                                                                                                           Mississippi
                                                                                                         North Dakota
                                                                                                          Rhode Island