Tax Issues
Useful Resources
- Missouri Sales and Use Tax Exemption Certificate
- State of Missouri Tax Exemption Letter
- BPPM 2:050 Sales Tax
- Office of the Controller-Tax Issues
- Office of the Controller-Tax exemptions
Missouri Hotels/Motels
Question: I am a University of Missouri employee and will be purchasing goods and services from a Missouri hotel solely for University purposes in conformity with University travel regulations. How do I request that Missouri and local sales tax not be added to my bill?
Answer: 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
- 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.
Purchases Paid by Employees
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.
In-State
Question: I am a University of Missouri employee and want to purchase good and services from Missouri vendors solely for University puposes and in conformity with University regulations. How can I request that Missouri and local sales taxes not be added to my bill?
Answer: The employee should present:
- a copy of the Missouri Sales and Use Tax Exemption Certificate
- their University Identification card
Out-Of-State
Question: I am a University of Missouri employee and want to purchase goods and services from non-Missouri vendors solely for University purposes and in conformity with University regulations. Can I request that sales taxes not be added to my bill?
Answer: Please refer to the Office of the Controller-Tax Exemption website
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.