Identify taxable sales of meals

Massachusetts imposes a 6.25 percent sales tax on all meals sold, and the tax is due on a monthly basis, on the 20th of each month.

Purchasing Meals at MIT

MIT must collect sales tax on your purchased meal if you are MIT faculty or staff. If you are a student purchasing a meal at an MIT-operated dining facility, the meal will be tax-exempt if you present your valid MIT student ID at the time of purchase.

Purchasing Meals for Business

If you are purchasing a meal for a business meeting, the meal will be tax-exempt. See MIT’s Travel Planning and Expensing policies to learn more about expensing food and beverage costs for business meetings.

Purchasing Meals for Personal Consumption

If you are purchasing a meal from a non-MIT operated dining facility for personal consumption, the meal will be subject to Massachusetts meals tax.

Identify taxable sales of goods or services

DLCs Purchasing Goods and/or Services

  • MIT is exempt from paying state sales tax on the goods and services it purchases in most states, including Massachusetts.
  • 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, the vendor typically will 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.
  • Review the Sales Tax Exemption Listing to confirm which U.S. states recognize MIT’s sales tax certificates.

DLCs Selling Goods or Services in Massachusetts

  • Your DLC is required to collect Massachusetts sales tax of 5 percent of the sales price of certain goods and services you sell/provide.

DLCs Selling Goods or Services Outside Massachusetts

  • Depending on the state and the type of goods or services sold, MIT may be required to collect and pay sales tax on sales occurring outside of Massachusetts. Contact VPF’s B2P Contact Center at B2P@mit.edu or call 617-253-7000 for more information.
Identify taxable sales of alcohol

Corporations, associations, or organizations must carry a valid, activity-specific license issued by the Commonwealth of Massachusetts in order to sell alcoholic beverages in the state. MIT collects and pays an annual tax to the Commonwealth of Massachusetts on sales of alcoholic beverages. The tax is calculated on a calendar year basis and is due April 15.

Understand potential tax implications

If your DLC engages in taxable sales of meals, goods, and/or services, you are required to report the taxable sales amount, as well as the sales tax collected, to Tax Manager Jodi Kessler by the 10th of every month. If your DLC sells alcohol, those sales must be reported to Jodi Kessler by March 15.

If your DLC is engaged in these taxable sales, contact either Long Tran or Jodi Kessler for assistance.

The Details

Identify taxable sales of meals

Massachusetts imposes a 6.25 percent sales tax on all meals sold, and the tax is due on a monthly basis, on the 20th of each month.

Purchasing Meals at MIT

MIT must collect sales tax on your purchased meal if you are MIT faculty or staff. If you are a student purchasing a meal at an MIT-operated dining facility, the meal will be tax-exempt if you present your valid MIT student ID at the time of purchase.

Purchasing Meals for Business

If you are purchasing a meal for a business meeting, the meal will be tax-exempt. See MIT’s Travel Planning and Expensing policies to learn more about expensing food and beverage costs for business meetings.

Purchasing Meals for Personal Consumption

If you are purchasing a meal from a non-MIT operated dining facility for personal consumption, the meal will be subject to Massachusetts meals tax.

Identify taxable sales of goods or services

DLCs Purchasing Goods and/or Services

  • MIT is exempt from paying state sales tax on the goods and services it purchases in most states, including Massachusetts.
  • 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, the vendor typically will 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.
  • Review the Sales Tax Exemption Listing to confirm which U.S. states recognize MIT’s sales tax certificates.

DLCs Selling Goods or Services in Massachusetts

  • Your DLC is required to collect Massachusetts sales tax of 5 percent of the sales price of certain goods and services you sell/provide.

DLCs Selling Goods or Services Outside Massachusetts

  • Depending on the state and the type of goods or services sold, MIT may be required to collect and pay sales tax on sales occurring outside of Massachusetts. Contact VPF’s B2P Contact Center at B2P@mit.edu or call 617-253-7000 for more information.
Identify taxable sales of alcohol

Corporations, associations, or organizations must carry a valid, activity-specific license issued by the Commonwealth of Massachusetts in order to sell alcoholic beverages in the state. MIT collects and pays an annual tax to the Commonwealth of Massachusetts on sales of alcoholic beverages. The tax is calculated on a calendar year basis and is due April 15.

Understand potential tax implications

If your DLC engages in taxable sales of meals, goods, and/or services, you are required to report the taxable sales amount, as well as the sales tax collected, to Tax Manager Jodi Kessler by the 10th of every month. If your DLC sells alcohol, those sales must be reported to Jodi Kessler by March 15.

If your DLC is engaged in these taxable sales, contact either Long Tran or Jodi Kessler for assistance.

Did You Know?

VPF has assembled a dedicated team to support your DLC’s global operations. Visit the Global Support page of this website to learn more.
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