Taxes

Use these guidelines to better understand items subject to Meals Tax. Tax-Exempt Meals Other Items Subject to Meals Tax Meals Tax Collection and Payment at Harvard Tubs are required to collect state and local meals tax at the time of sale tax must be...

General information on Harvard's tax obligations on goods and services. General Information Massachusetts sales tax is 6.25% of: The sales or rental charge of tangible personal property, or Certain telecommunications services sold or rented in the...

Effective 1/1/2018, as part of the Tax Cuts and Jobs Act, all permanent staff and faculty moving expenses are considered taxable. Withholding and Reporting Earnings code MOV/MVI - Moving Qualified (ee, 3rd party), has been disabled. Reimbursements to new...

What is UBI? Even a tax-exempt educational organization such as Harvard is taxed on its unrelated business taxable income (UBI) There are two types of unrelated business taxable income: Income arising from the conduct of unrelated trade or business that...

Use these guidelines to better understand Harvard's tax obligation as a purchaser. In Massachusetts, there is a 6.25% sales tax on meals Sales of meals to Harvard faculty and staff are taxable Sales of meals to Harvard students are tax-exempt if: meals...

Use these guidelines to determine Harvard's tax obligation on charitable contributions to other organizations. General Information When Tubs make charitable contributions to other organizations that are exempt under Section 501(c)(3) of the Internal...