Tax Exempt Purchases
Western Kentucky University holds tax-exempt status, meaning most of our purchases—whether made in Kentucky or from out-of-state vendors—are not subject to sales tax. Please notify vendors ahead of time and, if needed, provide the University’s Tax Exemption Certificate. When traveling or purchasing from suppliers outside Kentucky, always confirm local regulations and the availability of tax-exempt documentation to ensure compliance.
Sales Tax
Western Kentucky University has a tax exempt status and, as a result, is exempt from most sales tax depending upon the type of purchase and location of the supplier. When traveling, always check before you leave to find out if WKU is exempt from sales tax at your destination and if any paperwork is needed to claim the tax exemption.
Purchases Made in Kentucky
The University is exempt from sales tax within the state of Kentucky. In order to ensure that sales tax will not be charged, notify the vendor before the transaction that you are making a tax exempt purchase for Western Kentucky University. If requested, please present the vendor with a copy of the University's Tax Exemption Certificate for Kentucky.
Tax Exemption Certificate
The University’s Tax Exemption Certificate for Kentucky can be found on the University-Wide Shared Drive under Purchasing.
Purchases Made in Other States
Since Kentucky sales tax rate is destination-based, online purchases that are shipped
to Kentucky are also exempt from sales tax. In order to claim a sales tax exemption,
make sure to notify the vendor that you are making a purchase for WKU and that the
University is exempt from tax in the state of Kentucky.
Exempt States
WKU is sales tax exempt in the following states:
- Alabama
- Colorado
- Connecticut
- Florida
- Idaho
- Illinois
- Iowa
- Kansas
- Kentucky
- Maine
- Massachusetts
- Michigan
- Minnesota
- Mississippi
- New Jersey
- New York
- North Dakota
- Ohio
- Tennessee
- Texas
- Utah
- Vermont
- West Virginia
- Wisconsin
- Wyoming
States With No Sales Tax
The following states do not have a sales tax:
- Alaska
- Delaware
- Montana
- New Hampshire
- Oregon
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