If your DLC sells goods or services, you must collect sales tax and report on all taxes collected.

Collect sales tax on meals, goods and services

If your DLC 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 Brian Carithers 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.

Use this Excel template to report on sales tax.  Use this Excel template to report on sales tax for meals and alcohol.

 

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 Rebecca Berger or Brian Carithers for assistance.

Collect sales tax on 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 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.

Understanding sales tax on meals purchased at MIT

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

Collect sales tax on meals, goods and services

If your DLC 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 Brian Carithers 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.

Use this Excel template to report on sales tax.  Use this Excel template to report on sales tax for meals and alcohol.

 

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 Rebecca Berger or Brian Carithers for assistance.

Collect sales tax on 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 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.

Understanding sales tax on meals purchased at MIT

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.

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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