If your DLCI engages in taxable sales of meals, goods, and/or services, you are required to collect sales tax and report the taxable sales amount, and the sales tax collected, to Shan Jing by the 10th of every month.
VPF will then remit all sales taxes collected to the Massachusetts Department of Revenue.
The Massachusetts tax on goods is 6.25 percent.
The tax on meals in Massachusetts is 6.25 percent, plus a local option of 0.75 percent. Cambridge and Dedham both charge the local option, so therefore the meals tax collected and reported on campus and at MIT's Endicott House is 7.0 percent.
MIT may be required to collect and pay sales tax on sales occurring outside of Massachusetts, depending on the state and the type of goods or services sold. Contact Shan Jing or Jackie Daniels for assistance.
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 excise 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.
MIT imposes a 7.0 percent sales tax on meals sold.
Purchasing meals from an MIT-operated facility on campus
- 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.
- If you are MIT faculty or staff you will be charged the Massachusetts meals tax.
Non-MIT facilities
- Faculty, staff, and students purchasing a meal from a non-MIT operated dining facility on campus will be charged the Massachusetts meals tax.
The Details
If your DLCI engages in taxable sales of meals, goods, and/or services, you are required to collect sales tax and report the taxable sales amount, and the sales tax collected, to Shan Jing by the 10th of every month.
VPF will then remit all sales taxes collected to the Massachusetts Department of Revenue.
The Massachusetts tax on goods is 6.25 percent.
The tax on meals in Massachusetts is 6.25 percent, plus a local option of 0.75 percent. Cambridge and Dedham both charge the local option, so therefore the meals tax collected and reported on campus and at MIT's Endicott House is 7.0 percent.
MIT may be required to collect and pay sales tax on sales occurring outside of Massachusetts, depending on the state and the type of goods or services sold. Contact Shan Jing or Jackie Daniels for assistance.
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 excise 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.
MIT imposes a 7.0 percent sales tax on meals sold.
Purchasing meals from an MIT-operated facility on campus
- 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.
- If you are MIT faculty or staff you will be charged the Massachusetts meals tax.
Non-MIT facilities
- Faculty, staff, and students purchasing a meal from a non-MIT operated dining facility on campus will be charged the Massachusetts meals tax.
