Tax Exempt Policies and Procedures
Wellesley College is exempt from paying sales tax in Massachusetts and some states.
To take advantage of this status, payments must be made directly by the College to the supplier from the supplier's invoice. Reimbursement to employees for state taxes paid when procuring goods for the College are not allowed.
Please inform vendors of the exemption status when placing an order or requesting quotations. The College is not exempt from the room tax levied by hotels, motels, and inns in Massachusetts or any other states or cities charging room tax.
- the meals are for students, employees, or guests of the College,
- the meals are used in the conduct of the College’s exempt enterprise (i.e.education and research),
- the College is billed directly by the outside caterer or restaurant,
- the College pays the entire bill directly,
- no amount is paid by the consumers of the meal, and
- the supplier takes from the College a properly completed Exempt Purchaser Certificate (Form ST-5), keeps a record of the price of each separate sale, the name of the purchaser, the date of each separate sale, and the number of the College’s Exempt Purchaser Certificate.