Sales Tax Exempt Info

Tax Exempt Purchases

 
 
Wellesley College’s status as a nonprofit educational institution allows for an exemption from sales and use tax in Massachusetts and many other states. Sales and use taxes are typically imposed on retail purchases, and on the consumption, rental or use of tangible personal property.
 
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 College is also exempt from Mass Meals Tax if all of the following conditions are met:
  • 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.
Sales and use taxes are governed at the state (and local) level and exemption rules vary from state to state. The College has filed for exemption certificates in the following states based on the frequency of employee travel and purchases made in thosee states.
 
When traveling or making a purchase from suppliers based in any of these states, please provide the appropriate exemption certificate to avoid paying sales tax. The exemption certificates can be found in this secure Google Drive: Wellesley College Tax Exempt Documents.  Please note that you will need to be logged into your Wellesley College account in order to access these certificates.  If traveling, print and carry the appropriate form with you. You will likely be asked by a supplier for a copy of the form. Use of the form is subject to the instructions on each form. 
 
Colorado: Colorado allows out-of-state tax exempt organizations to make sales tax-exempt purchases upon providing the vendor with a tax exemption number or some other documentation of tax exempt status from another state. Provide a completed Massachusetts Certificate of Exemption (ST-2) and Sales Tax Exempt Purchaser Certificate (ST-5) to the vendor prior to purchase. In order for the exemption to apply, purchases must be made with College (not personal) funds. 
 
Connecticut: Provide a copy of the Purchaes of Tangible Personal Property and Services by Qualify Exempt Organizations (CERT-119) to the vendor prior to purchase.  In order for the exemption to apply, purchases must be made with College (not personal) funds. 
 
Florida: Provide a copy of the Consumer's Certificate of Exemption (DR-14) to the vendor prior to purchase.  In order for the exemption to apply, purchases must be made with College (not personal) funds. 
 
Idaho: Provide a copy of the Sales Tax Resale or Exemption Certificate (ST-101) to the vendor prior to purchase.  In order for the exemption to apply, purchases must be made with College (not personal) funds. 
 
Illinois: Provide a copy of the Certificate of Exemption (Certificate # E99000184) to the vendor prior to purchase.  In order for the exemption to apply, purchases must be made with College (not personal) funds. 
 
Indiana: Provide a completed General Sales Tax Exemption Certificate (ST-105) to the vendor prior to purchase.  Purchases for the private benefit of individuals, such as meals and lodging, are not eligible for exemption.  In addition, the College's exemption in Indiana does not apply to purchases of utilities, vehicles, watercraft, or aircraft. 
 
Kansas: Provide a copy of the Designated or Generic Exemption Certificate (ST-28) to the vendor prior to purchase.  In order for the exemption to apply, purchases must be made with College (not personal) funds.
 
Kentucky: Kentucky allows out-of-state exempt organizations to make sales tax-exempt purchases upon providing the vendor with a tax exemption number.  Provide a completed Out-of-State Purchase Exemption Certificate (51A127), prior to purchase. 
 
Massachusetts: Provide the Certificate of Exemption (ST-2) and a completed Sales Tax Exempt Purchaser Certificate (ST-5) to the vendor prior to purchase. 
 
Michigan: Provide a copy of the College's federal exemption letter from the Internal Revenue Service along with a completed Michigan Sales and Use Tax Certificate of Exemption (Form 3372) to the vendor prior to purchase.  In order for the exemption to apply, purchases must be made with College (not personal) funds.
 
Minnesota: Provide a copy of the Certificate of Exemption (ST3) to the vendor prior to purchase.  Minnesota's sales and use tax exemption does not apply to purchases of taxable services, such as meals and lodging.
 
New Jersey: Provide the State of New Jersey Certificate of Authority (CA-1) and the State of New Jersey Division of Taxation Exempt Organization Permit (ST-5A) to the vendor prior to purchase. In order for the exemption to apply, purchases must be made with College (not personal) funds. The College's exemption in New Jersey does not apply to energy and utility services
 
New York: Provide the Exempt Organization Certificate (ST-119) to the vendor prior to purchase. In order for the exemption to apply, purchases must be made with College (not personal) funds. The College's exemption in New York does not apply to purchases of motor fuel or diesel motor fuel.
 
Ohio: Provide the Sales and Use Tax Blanket Exemption Certificate (STEC B) to the vendor prior to purchase.  In order for the exemption to apply, purchases must be made with College (not personal) funds.
 
Pennsylvania: Provide a completed Pennsylvania Exemption Certificate (Rev-1220) to the vendor prior to purchase. Pennsylvania's sales and use tax exemption does not include hotel occupancy tax, which must be paid on room rentals for college employees. 
 
Rhode Island: Provide a copy of the Certificate of Exemption (Certificate # 8368) to the vendor prior to purchase.  In order for the exemption to apply, purchases must be made with College (not personal) funds. 
 
Tennessee: Provide a copy of the College's federal exemption letter from the Internal Revenue Service to the vendor prior to purchase. In order for the exemption to apply, purchases must be made with College (not personal).
 
Utah: Provide a copy of the State of Utah Tax Commussion Religious/Charitable Sales Tax Exemption letter (Exemption Number: N20340) to the vendor prior to purchase. In order for the exemption to apply, purchases must be made with College (not personal).
 
Wisconsin: Provide a completed Sales and Use Tax Exemption Certificate (S-211) to the vendor prior to purchase. In order for the exemption to apply, purchases must be made with College (not personal) funds.