Meals Tax

The State of Massachusetts imposes a 5 percent sales tax on all meals sold and is due monthly by the 20th.

  • Sales of meals to MIT faculty and staff are taxable.
  • Sales of meals to MIT students are tax-exempt if:
    • meals are sold by MIT-operated dining facilities; and,
    • student presents a valid MIT student ID.

For details, see Massachusetts Department of Revenue – A Guide to Sales Tax on Meals.