Questions about VAT Tax will be directed to the Finance Tax Team.
Per IRS under section 501 (c)(3), a non-profit institution (see IRS determination letter below), 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). Our tax office will provide such signatures/documents.
Tufts University is generally exempt from State Sales Tax in the following states:
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: firstname.lastname@example.org
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.