Use these guidelines to better understand Harvard's tax obligation on alcohol.
Harvard is responsible for collecting tax on:
- the alcoholic beverages it sells, and
- alcohol it uses in laboratories
Locations selling alcoholic beverages are subject to:
- Bureau of Alcohol, Tobacco and Firearms (ATF) Special Tax Registration and Renewal (Tax Stamp), and
- Massachusetts Excise Tax on Alcohol
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