TSS - Tax Exemptions

Tax Exemptions

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First Published  :Wed Mar 04 16:02:44 GMT 2015
Last Modified  :Thu Feb 14 18:08:24 GMT 2019
Last Published  :Thu Feb 14 18:08:24 GMT 2019
Summary :  Provides information about sales tax exemptions when purchasing on behalf of Tufts.

Response

Primary Information

    Per IRS under section 501 (c)(3), a non-profit institution, Tufts is exempt from sales tax on all non-travel related purchases made within Massachusetts and is typically not subject to taxes on purchases made outside of Massachusetts.  Some Massachusetts suppliers may ask for our exemption certificate (ST2 and ST5; an ST-5C is used for Construction vendors).
     

    Tufts University is generally exempt from State Sales Tax in the following states:

    - Colorado (use MA ST2)- Massachusetts (see above)
    - Connecticut- New Jersey
    - Florida- New York
    - Illinois- Rhode Island
    - Maine 

    For Tufts employees who purchase goods and services on behalf of Tufts University, it is expected that all retailers and suppliers will request a completed Tax-Exempt Purchaser Certificate in order for the university to avoid paying a sales, use or meals tax.  Information required on the Tax-Exempt Certificate will include the name of the tax-exempt entity; date of purchase; and a university taxpayer identification number. Some examples when the university is exempt from sales, use and meals tax will generally apply to the following conditions:

    • When purchases and meals are used in the conduct of the university’s exempt purpose and mission (e.g. education and research)
    • When the university is billed directly and no amount is paid by the consumer
    • If meals are for the benefit of students
    • When meals are purchased as part of University business that includes employees and guest of the university

    Purchases made through Amazon: For instructions on how to obtain tax-exempt status for Amazon.com purchases please direct all inquiries using the following e-mail address:  purchasing@tufts.edu

    Hotel Taxes: As a general rule, when traveling outside of Massachusetts, university personnel are more than likely required to pay a local and state hotel tax.  Some states do, however, offer sales/use tax exemptions if proper documentation is provided at the time of payment.

     

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Keywords

    no sales tax, tax free, hotel sales tax, meals tax, ST2, ST5, tax exemptions, federal tax certificate