Amazon.com Sales Tax


Beginning November 1, 2013, Amazon.com will begin applying state sales tax to all purchase orders shipped to Massachusetts. In order to avoid paying the sales tax, Amazon.com will require that purchasers upload a one-time sales tax exemption certificate to an Amazon.com profile. If the exemption certificate is not uploaded, state sales tax will be applied to each order.

What Has Prompted This Change?

Online stores (like Amazon.com) are not required to collect sales taxes from Massachusetts’ buyers unless the company has a physical presence in the state. Amazon.com now has offices in Massachusetts, which prompted the state government to require the application of the sales tax.

A Separate Amazon.com Account for MIT Purchases

To avoid this sales tax issue, MIT community members should create an Amazon.com profile exclusively for MIT purchases, if they do not have one already. Creating a separate MIT business account ensures that only MIT business-related purchases receive the tax exemption.

The Amazon.com profile used for MIT purchases cannot have the same email address login as an account used for personal purchases.

Uploading the Sales Tax Exemption Certificate to Amazon.com

The MIT Tax Exemption Certificate should be uploaded to the MIT purchasing profile on this Amazon.com webpage. Community members will need to ensure that the certificate is uploaded to the MIT purchasing profile and not a profile used for personal purchases.

1. Tax Exempt Certificate for Uploading ST-2 >>

2. Tax Exempt Certificate for Uploading ST-5 >>

Once uploaded, Amazon.com may require 3-5 days to validate the tax-exempt account.

If purchases are made through Amazon.com from another supplier, you must provide that supplier with a copy of the certificate. In such cases, please reach out to the supplier directly before proceeding with your order on Amazon.com.

Requesting a Tax Refund

If you qualify for tax exempt status, you can request a tax refund for products sold by Amazon.com LLC, Amazon Digital Services, Inc., or sold by other sellers and fulfilled by Amazon. Learn more about Requesting a Tax Refund. MIT will not reimburse Amazon.com taxes through a Request for Payment (RFP).

Creating a separate MIT purchasing profile, with the exemption certificate, will ensure that the sales tax is not applied to MIT business purchases.

To learn more about the Amazon.com Tax Exemption Program (ATEP), please see Amazon’s Frequently Asked Questions. Please contact procard@mit.edu or 617 253-8360 if you have any questions.