#  Alcohol Tax 

 



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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](http://www.atf.gov/content/alcohol-and-tobacco) [(Tax Stamp)](http://www.atf.gov/content/alcohol-and-tobacco), and
- [Massachusetts Excise Tax on Alcohol](http://www.mass.gov/dor/businesses/help-and-resources/legal-library/administrative-procedures/ap-115-alcoholic-beverage-excise-tax-gl-c.html)

**Locations using industrial alcohol are subject to:**

- [Bureau of Alcohol, Tobacco and Firearms (ATF) Special Tax Registration and Renewal (Tax Stamp)](http://www.atf.gov/content/alcohol-and-tobacco), and
- Tax-Free Alcohol Annual Survey



 



 

 See also:- [ How To ](/resource-type/how)
- [ Taxes ](/service-units/taxes)
- [ University Tax Issues ](/topic/university-tax-issues)