Oakland University may make tax free pruchases in the following states depending on the type of goods or services purchased:

FLORIDA
An exemption is allowed from sales and use tax on purchases or leases of tangible personal property and transient rental accommodations (hotel/motel lodging).  A copy of the Consumer's Certificate of Exemption.pdf must be provided to the vendor and accompany the payment.

IDAHO
Out-of-State nonprofit colleges and universities are exempt from sales and use tax on purchases and leases of tangible personal property when supported by Form ST101 Sales Tax Resale or Exemption Certificate.pdf.  Once this form is on file with the vendor, it covers all of a school's future exempt purchases.
Rooms rented to educational institutions are exempt from taxes if the charge is billed directly to - and paid directly by - the educational institution, and the transaction is supported by Form ST-104-HM Sales Tax Exemption on Lodging Accommodations.pdf.

ILLINOIS
Exemption is allowed from Retailer's Occupation Tax (state sales tax), Service Occupation Tax, Use Tax, and Service Use Tax.  In order to make tax fee purchases, vendors must be provided with Oakland University's tax exemption identification number (E9929-9151-01) issued by the Illinois Department of Revenue.  Oakland University is not exempt from Illinois Hotel Operator's Occupation Tax since it is levied on the hotel operator and not upon persons occupying the rooms.  Therefore, a university that is exempt from sales tax is not similarly exempt when renting a hotel or motel room.

INDIANA
An exemption is allowed from sales tax on purchases of tangible personal property except for HOTEL ROOMS, MEALS, utilities, vehicles, watercraft, or aircraft.  Oakland University is registered with the Indiana Department of Revenue and has been issued an Indiana Not-For-Profit Tax Registration Certificate.  The TID (0137364520) and LOC (000) numbers assigned to Oakland University must be provided to the vendor on completed Form ST-105 Indiana Department of Revenue General Sales Tax Exemption Certificate.pdf.

KANSAS
An exemption is allowed from sales and use tax on purchases or leases of tangible personal property and taxable services including lodging.  A non-Kansas exempt entity (such as a university located in another state) making a direct purchase in Kansas will simply need to complete an exemption certificate for the retailer.  Form ST-28 the Designated Or Generic Exemption Certificate.pdf has been designated for this purpose.

MAINE
An exemption is allowed from sales and use tax on purchases of tangible personal property and taxable services including lodging.  The vendor must be provided with a copy of the Maine Revenue Services Permanent Exemption Certificate.pdf.

MISSISSIPPI
Exemption is allowed from sales and use tax on purchases of tangible personal property and taxable services including lodging.  A copy of the Mississippi State Tax Commission Determination Letter.pdf. must be provided to vendors at time of payment to verify Oakland University's exempt status.

NORTH DAKOTA
Exemption allowed from sales and use tax on purchases of tangible goods and services including lodging.  The vendor must be provided with a copy of the State of North Dakota Certificate of Exempt Status - Exempt Organization.pdf.

RHODE ISLAND
Exemption allowed from sales and use tax for purchases of tangible personal property or taxable services including lodging.  The vendor must be provided with a copy of the State of Rhode Island Division of Taxation Certificate Of Exemption.pdf.