#  Meals Tax when Harvard is the purchaser 

 



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- Harvard University is exempt from MA Meals Tax related to catered events where the University is billed by the caterer for the full cost of the event. Provide the ST-2 and ST-5 to the caterer or supplier.
- Harvard University is not exempt from MA Meals Tax when the meal expense is covered by a reimbursement.
- Harvard University is not exempt from MA Tax for hotels, motels, and inns.

For more information on sales and meals tax, including state exemption certificates, see [Harvard's Procurement website](http://internal.procurement.harvard.edu/tax-forms) (PIN protected).