How does Harvards Tax Exemption status apply to me?
The University, as a nonprofit educational institution, is exempt from Massachusetts sales tax, from sales tax in many other states, and from Federal Excise Tax. Since sales taxes are generally imposed only when goods are bought and consumed in the same state, sales tax does not apply when goods are ordered from an out-of-state firm and shipped to Harvard. When an outside organization, such as a caterer or a restaurant, is hired to provide meals for students, employees or guests such as alumni fund raisers, the University is exempt from Massachusetts Meals Tax under the following conditions: The University must be billed directly by the outside organization and must fully absorb the cost of the meals and any alcoholic beverages. The exemption is not permissible when there is any direct reimbursement by the consumers of the meals or any indirect reimbursement through a conference, registration, or other fee or charge. The sale of a meal to an exempt organization is exempt only if made t