Are purchases made with a Client Assistance Card (CAC) Exempt from state sales tax? The answer depends upon where the purchase is made. The following list shows which states do not charge sales tax on these purchases (indicated below as “Exempt”), and which states do charge sales tax (“Not Exempt”).

This list is up-to-date as of September 26, 2005. A handful of states have not responded yet, and others are still in the process of deciding how they will treat CAC purchases. At least one state (Mississippi) is expected to change its position and begin to treat purchases as Exempt. This list will be updated as additional information is obtained, so please check it again periodically.

The list also provides a telephone number and website for the taxation department of each state, where additional information can be obtained.

ALABAMA: Exempt
Alabama Department of Revenue 1-334-242-1490 or www.revenue.alabama.gov .

ALASKA
Alaska does not have state sales tax.

ARIZONA
Arizona Department of Revenue 1-602-255-2060 or www.azdor.gov.

ARKANSAS: Exempt
Arkansas Department of Finance and Administration 1-501-682-7104 or www.arkansas.gov/dfa/.

CALIFORNIA: Exempt
California State Board of Equalization 1-800-400-7115 or www.boe.ca.gov/news/.

COLORADO
Colorado will not be giving an Exemption at the register but is going to distribute forms and instructions to apply for a refund of sales taxes paid to everybody at the shelter in their state. Colorado Department of Revenue 1-303-238-7378 or www.revenue.state.co.us/.

CONNECTICUT: Not Exempt
Connecticut Department or Revenue Services 1-860-297-5962 or www.ct.gov/drs/site.

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DELAWARE:
Delaware does not have state sales tax.

DISTRICT OF COLUMBIA: Exempt
District of Columbia Office of Tax and Revenue 1-202-727-4829 or www.cfo.dc.gov/otr.

FLORIDA: Exempt
Florida Exemption Certificate: http://www.redcross.org/images/pdfs/7l-fl.pdf
Florida Department of Revenue 1-800-352-3671 or http://www.myflorida.com/dor/.

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GEORGIA: Not Exempt
Georgia Department of Revenue 1-404-417-6601 or http://www.etax.dor.ga.gov.

HAWAII
State of Hawaii Department of Taxation 1-800-587-4242 or http://www.hawaii.gov/tax.

IDAHO: Exempt
Idaho State Tax Commission 1-800-972-7660 or http://www.tax.idaho.gov/.

ILLINOIS: Exempt
Illinois Department of Revenue 1-217-524-4772 or http://www.revenue.state.il.us/.

INDIANA: Not Exempt
Indiana Department of Revenue : 1-317-233-4015 or http://www.in.gov/dor/taxtypes.

IOWA: Not Exempt
Iowa Department of Revenue 1-515-281-3114 or http://www.state.ia.us/tax/.

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KANSAS: Exempt
Kansas Department of Revenue: 1-785-368-8222 or http://www.ksrevenue.org/.

KENTUCKY: Exempt
Kentucky Department of Revenue 1-502-564-4581 or http://revenue.ky.gov/.

LOUISIANA : Exempt
Louisiana Department of Revenue 1-225-219-7356 or http://www.rev.state.la.us/sections/katrina/faq.asp.

MAINE: Not Exempt
Maine Revenue Services 1-207-624-9693 or http://www.state.me.us/revenue.

MARYLAND: Not Exempt
Comptroller of Maryland 1-800-638-2937 http://www.comp.state.md.us/.

MASSACHUSETTS: Massachusetts Exempts the sale of food and clothing from sales tax. Everything else purchased with a CAC is taxable.
Massachusetts Department of Revenue 1-617-887-6367 or http://www.dor.state.ma.us.

MICHIGAN: Not Exempt
Michigan Department of Treasury 1-517-373-3200 or http://www.michigan.gov/treasury.

MINNESOTA: Not Exempt Minnesota Department of Revenue 1-651-296-6181 or http://taxes.state.mn.us/.

MISSISSIPPI : Not Exempt Exemption being considered.
Mississippi State Tax Commission 1-601-923-7015 or http://www.mstc.state.ms.us/katrina/debitcards%20update.doc.

MISSOURI: Not Exempt
Missouri Department of Revenue 1-573-751-2836 or salesuse@dor.mo.gov

MONTANA
Montana does not have state sales tax.

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NEBRASKA: Not Exempt
Nebraska Department of Revenue 1-402-471-5729 or http://www.revenue.state.ne.us/index.html.

NEVADA: Exempt
Nevada Department of Taxation 1-702-486-2300 or http://tax.state.nv.us/

NEW HAMPSHIRE
New Hampshire does not state sales tax.

NEW JERSEY : New Jersey Exempts the sale of food, clothing & medicine from sales tax. Everything else purchased with a CAC is taxable.
New Jersey Department of the Treasury 1-609-292-6400 or http://www.state.nj.us/treasury/taxation .

NEW MEXICO: Exemption being considered.
State of New Mexico Taxation and Revenue Department 1-505-827-0832 or http://state.nm.us/tax

NEW YORK: Not Exempt
New York State Department of Taxation and Finance 1-800-972-1233 or http://www.tax.state.ny.us/nyshome and www.tax.state.ny.us.

NORTH CAROLINA: Not Exempt
North Carolina Department of Revenue 1-877-252-3052 or http://www.dor.state.nc.us/

NORTH DAKOTA: Exempt
North Dakota Tax Department 1-701-328-3470 or http://www.nd.gov/tax/.

OHIO: Exempt - for essential purchases
Ohio Department of Taxation 1-614-466-7351 or http://www.tax.ohio.gov

OKLAHOMA: Exempt
Oklahoma Tax Commission 1-405-521-3160 or http://www.oktax.state.ok.us

OREGON
Oregon does not have sales tax.

PENNSYLVANIA: Exempt
Pennsylvania Department of Revenue 1-717-787-1064 or http://www.revenue.state.pa.us/.

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RHODE ISLAND: Exempt
Rhode Island Division of Taxation 1-401-222-2950 or http://www.tax.state.ri.us/

SOUTH CAROLINA: Exempt
South Carolina Department of Revenue 1-803-898-5788 or http://www.sctax.org.

SOUTH DAKOTA: Exempt
South Dakota Department of Revenue and Regulation 1-605-773-3311 or www.state.sd.us/drr2.

TENNESSEE: Exempt through October 1
Tennessee Department of Revenue 1-615-253-0600 or http://www.state.tn.us/revenue.

TEXAS: Exempt
Texas Comptroller 1-800-252-5555 or http://www.window.state.tx.us/taxinfo/katrina_faq.html.

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UTAH: Exempt Utah State Tax Commission 1-800-662-4335 or www.tax.utah.gov.

VERMONT: Exempt
Vermont Department of Taxes 1-802-828-2551 or http://www.state.vt.us/tax.

VIRGINIA: Exempt
Virginia Department of Taxation Customer Service: 1-804-367-8037 or http://www.tax.virginia.gov.

WASHINGTON: Not Exempt
Washington Department of Revenue 1-800-647-7706 or http://www.dor.wa.gov/.

WEST VIRGINIA: Exempt
West Virginia Department of Revenue State Tax Division 1-800-982-8297 or http://www.state.wv.us/taxdiv/.

WISCONSIN: Exempt
Wisconsin Department of Revenue 1-608-261-6261 or http://www.dor.state.wi.us/.

WYOMING
Wyoming Department of Revenue 1-307-777-7961 or http://revenue.state.wy.us/.