Sales Tax

Sales and Use Tax

Massachusetts applies a Sales Tax (6.25% for 2022) on the sales or rental charge of tangible personal property or certain telecommunications services sold or rented in Massachusetts. Harvard University, as an exempt organization, is exempt from collecting Sales Tax in Massachusetts, if the purchased goods are used for the organization's exempt purpose.

Massachusetts Use Tax is a (6.25% for 2022) charge on purchases of tangible personal property (including items purchased over the Internet) which are used, stored or consumed in Massachusetts. Harvard University, as an exempt organization, is exempt from collecting Use Tax, if the purchased goods are used in Massachusetts for the organization's exempt purpose.

Meals Tax

Massachusetts imposes a (6.25% in 2022) sales tax on meals sold by or bought from restaurants. Some cities apply an additional local option of 0.75%. Harvard University, as an exempt organization, is exempt from collecting Meals Tax on sales of meals to Harvard Students (see below).