Tax Exemption

New York State

Hamilton College is a not-for-profit 501(c)3 organization and is exempt from any and all sales tax in the state of New York.  This exemption applies to hotels, meals, rental cars and business purchases.  Effective January 1, 2006, New York State sales tax paid on College purchases will not be included in reimbursements for retail purchases, hotel accommodations or meal charges in excess of $100. 

Please request the tax exemption when conducting any business on behalf of the College.  A wallet-size tax exemption card is issued with the corporate credit card.  Full-size copies of the form or replacement wallet cards are available from the office of Auxiliary Services (call Lauri Swan at x4998 or e-mail her at lswan@hamilton.ed).

Purchases made using a College purchase order, College charge account or courtesy card (Home Depot, Lowe's, Staples, Target, BJ's) are automatically tax exempt.  Please verify that vendor has given you the tax exemption before you leave the store.

Hotel reservations made through internet reservation services will be exempt from this policy as long as the room rate charged is less than the standard room rate charged by the hotel.  Documentaion provided with the reimbursement request must clearly indicate that an internet service was used.

The sales tax exemption should also be requested when renting a vehicle.  Vehicles rented through the direct-billed accounts with Hertz and Avis are automatically tax exempt.  Because rental car agencies are locally franchised, widespread acceptance of the tax exemption has proved difficult.  For this reason, rental cars are currently exempt from this sales tax reimbursement policy.

If you have any questions, please contact Irene K. Cornish at icornish@hamilton.edu or x4999.

Other States

The College has reciprocal tax exemption status in the following states:

Connecticut - exemption from restaurant and hotel tax must be requested three weeks prior to event, tax exemption certificate must be presented to vendor

Florida - tax exemption form must be presented to vendor

Illinois - tax exemption form/ID number must be presented to vendor

Maine - tax exemption form must be presented to vendor, tax exemption from taxable services and tangible personal property

Massachusetts - tax exemption for purchases of tangible personal property only

Missouri - tax exemption letter w/ID # should be carried with you when traveling

New Jersey - tax exemption certificate and tax exemption form must be presented to vendor

Rhode Island - tax exemption form must be presented to vendor

To apply for exemption from Connecticut sales tax or to obtain exemption forms, contact Lauri Swan at lswan@hamilton.edu or x4998.

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