Harvard is responsible for collecting tax on the alcoholic beverages it sells, and on alcohol it uses in laboratories.
Sales of Alcoholic beverages
Locations selling alcoholic beverages are subject to:
- Federal Reporting with the Bureau of Alcohol, Tobacco and Firearms (ATF) Special Tax Registration and Renewal (Tax Stamp), and to
Massachusetts Excise Tax on Alcohol
- Corporations, associations, or organizations which are licensed to sell alcoholic beverages, are liable for and need to pay an annual excise tax. Harvard collects and pays this 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 1 with submission of Form 180.
Industrial Use of Alcohol for Laboratory purposes
Locations using industrial alcohol are subject to:
- Bureau of Alcohol, Tobacco and Firearms (ATF) Special Tax Registration and Renewal (Tax Stamp), and Tax-Free Alcohol Annual Survey.
Bureau of Alcohol, Tobacco and Firearms (ATF) Special Tax Registration and Renewal (Tax Stamp)
Harvard must file an annual form with ATF listing each physical location at the University, that will engage in alcohol-related activities in each fiscal year. With alcohol-related activities defined as serving alcoholic beverages, or using industrial alcohol for laboratory purposes. ATF imposes a Special Tax Registration fee of $250 per location, per year.
Process for Tubs WITH existing ATF Special Tax Registrations
- In May of each year, Tax Compliance contacts all locations with existing ATF Tax Stamps to determine if registration renewal is necessary;
- Tax Compliance processes a journal voucher charging each location that is renewing its registration for the $250 annual ATF Special Tax Registration fee (charged to each location, annually);
- Tax Compliance files the Special Tax Registration form and remits the registration fee to ATF by June 30 of each year;
- ATF sends Tax Stamps in early September to Tax Compliance for each registered location; and
- Tax Compliance distributes the Tax Stamps to the individual locations across the University when received.
Process for Tubs WITHOUT existing ATF Special Tax Registrations
- Areas within Harvard conducting alcohol activities for the first time must first notify Tax Compliance at least 90 days in advance of beginning alcohol activities;
- Tax Compliance submits a journal voucher charging the Tub for the $250 ATF Special Tax Registration Fee;
- Tax Compliance files the required forms and remits the registration fee to ATF;