Sales Tax Exemption

Middlebury College is a tax exempt organization. Due to its non-profit status, the College has sales tax exemption certificates for purchases made in the following states:

In order to make tax-exempt purchases, usually a copy of the State's certificate of exemption must be presented to the vendor and a signature must be given, e.g., on a credit card receipt. You can access the certificates for the respective states below:

CT Certificate for Purchases of Tangible Personal Property and Services by Qualifying Exempt Organizations (submit a copy of this form and a copy of the IRS Determination Letter to each vendor. See here for Meals and Room Exemption. More information can be found on the DRS website.)

FL Consumer's Certificate of Exemption (show a copy of this certificate to the vendor)

MA Certificate of Exemption (show a copy of this certificate to the vendor)
MA Sales Tax Exempt Purchaser Certificate (AND enter vendor's name and type of purchase on this certificate and give it to vendor)

NY Exempt Organization Certificate 
NY Sales Tax Exempt Purchaser Certificate (only this form is needed: enter vendor name and address and give filled-out form to vendor)

OH Sales and Use Tax Exemption Certificate (give a copy of this certificate to the vendor)

VT Sales and Use Tax Registration (this allows the College to charge Sales and Use Tax)
VT Sales Tax Exempt Purchaser Certificate (only this form is needed: enter vendor name and address and give filled-out form to vendor)


If you need a Certificate of Exemption for a new state, please contact Ed Hilton via email or call (802) 443-5470. However, note that Maryland has denied our application - it is only available to entities based in the state of Maryland or surrounding districts.

Exemption certificates may not be used to purchase any items for personal use.

NOTE: The College is not exempt from charging sales tax when selling merchandise. Thus the College Store, Golf Course, the Snow Bowl, Rikert, Midd XPress and the Museum are required to charge sales tax. Vermont sales tax is 6% plus for purchases in Middlebury 1% local option tax.


Last Updated: November 16, 2009