University Tax Issues

VAT information for Harvard as a purchaser and as a supplier Harvard as Purchaser: Harvard does not have a VAT number. In general, Harvard purchasers should not have to pay VAT for goods or services to be used in the US. If a vendor/supplier charges VAT...

Resources to better understand education tax credits, deductions and credits. You, or the person who may claim you as a dependent, may be able to take either the tuition and fees deduction or claim a Hope and/or Lifetime Learning credit on your federal...

The University is not exempt, in any case, from Massachusetts Room Tax charged by hotels, motels, and inns. Visit Harvard Strategic Procurement for more information.

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...

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...

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...