MIT is exempt from paying state sales tax on the goods and services it purchases in Massachusetts and in 29 other U.S. states.
Download forms for Massachusetts tax exemptions

MIT’s tax-exempt status with respect to sales tax is certified by Forms ST-2, ST-5, and ST-5C.

When purchasing goods for MIT, a supplier will typically request that you provide both Forms ST-2 Certificate of Exemption and ST-5 Sales Tax Exempt Purchaser Certificate.

Sub-contractors purchasing goods and services on behalf of MIT may need to provide Form ST-2 and Form ST-5C Contractor’s Sales Tax Exempt Purchase Certificate.

Find forms for MIT state sales tax exemptions outside of Massachusetts

Review the Sales Tax Exemption Listing to find U.S. states that recognize MIT’s sales tax exemption. Click on the specific state to download form.

Understand the difference between sales tax and occupancy tax

Hotels in Massachusetts and other states often charge occupancy tax and other local taxes and fees for hotel stays. This is not the same as sales tax. 

If you are travelling on MIT business and incur occupancy taxes on your hotel bill, you should include them in your travel expense report.

The Details

Download forms for Massachusetts tax exemptions

MIT’s tax-exempt status with respect to sales tax is certified by Forms ST-2, ST-5, and ST-5C.

When purchasing goods for MIT, a supplier will typically request that you provide both Forms ST-2 Certificate of Exemption and ST-5 Sales Tax Exempt Purchaser Certificate.

Sub-contractors purchasing goods and services on behalf of MIT may need to provide Form ST-2 and Form ST-5C Contractor’s Sales Tax Exempt Purchase Certificate.

Find forms for MIT state sales tax exemptions outside of Massachusetts

Review the Sales Tax Exemption Listing to find U.S. states that recognize MIT’s sales tax exemption. Click on the specific state to download form.

Understand the difference between sales tax and occupancy tax

Hotels in Massachusetts and other states often charge occupancy tax and other local taxes and fees for hotel stays. This is not the same as sales tax. 

If you are travelling on MIT business and incur occupancy taxes on your hotel bill, you should include them in your travel expense report.