University of Missouri - Accounting Services

Tax Issues

University of Missouri Tax Issues-Controller Web Site

http://www.umsystem.edu/ums/departments/fa/controller/accountingservices/tax/index.shtml

Sales Tax

The current sales tax table is available at the web site above.  The BPPM on sales tax is 2:050.

Missouri Sales and Use Tax Exemption Certificate

A copy of the certificate “Exemption From Missouri Sales And Use Tax On Purchases” is at http://www.umsystem.edu/ums/departments/fa/management/travel/tr108.htm.

Sales Tax - Missouri Hotels/Motels

University of Missouri employees who purchase goods and services from Missouri hotels and/or motels solely for University purposes in conformity with University travel regulations, may request that Missouri and local sales taxes not be added to their bill.  At the time of check-in, the employee should present to the hotel/motel management:

·        A copy of the Missouri Sales and Use Tax Exemption Certificate (see above)

·        A letter printed on University letterhead designating the travel as University business.

·        Their University identification card.

Note: This exemption is most likely to be granted if the employee is using the University Missouri Corporate Credit Card.

Tax exemptions - purchases paid by an employee

Please note: Where feasible and appropriate, employees should have the University pay pre-trip travel expenses and all non-travel purchases directly. No state or local taxes should be charged in cases where it is a Missouri vendor or out-of-state vendor for which the University is exempt.

Out-Of-State- Exemptions, no sales tax and states in which we do not qualify

University of Missouri employees who purchase goods and services from non-Missouri vendors solely for University purposes, and in conformity with University regulations, may request that sales taxes not be added to their bill. Below is information about most states' sales tax exemptions.

**Please keep in mind that this refers to state sales tax. Hotels often charge other types of taxes that the University may not be exempt from.

http://www.umsystem.edu/ums/departments/fa/controller/accountingservices/tax/NonMOsalestaxinfo.shtml

In-state

University of Missouri employees who purchase goods and services from Missouri vendors solely for University purposes, and in conformity with University regulations, may request that Missouri and local sales taxes not be added to their bill.

The employee should present:

1. a copy of the Missouri Sales and Use Tax Exemption Certificate and
2. their University identification card.