State Tax Exemption
Purchases and leases made directly by the Federal Government are generally (but not always) immune from State and local taxation (FAR 29.302). Alternate forms of evidence for establishing exemption from State or local taxes are described in FAR 29.305. In most cases, the copy of the contract, purchase order or credit card receipt is ample evidence that the sale was made to the federal government and is therefore exempt. Vendors sometimes also request a tax exempt number.
The tax exempt number in all States for all DOI components is 140001849. This number replaced various numbers previously used in different states. Below is the correspondence establishing this number.
March 24, 1998 memorandum to State Tax Agencies announcing Interior's Integrated Charge Card Program
October 16, 1998 memorandum to State Tax Agencies providing Interior's Tax Exempt Identification Number, and the first six digits of the new charge cards.
For additional state tax information visit GSA SmartPay
Responses from State Tax Agencies