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The University of Massachusetts is tax-exempt under section 115 of the Internal Revenue Code and/or under the doctrine of intergovernmental tax immunity. Section 115 provides tax-exemption for "income derived from the exercise of any essential governmental function." In Revenue Ruling 75-436, the Internal Revenue Service recognized that citizen education was an essential governmental function.

All quotes and invoices submitted to the University are to be free of tax.

The University can provide an ST-5 Sales Tax Exempt Purchaser Certificate and an ST-2 Certificate of Exemption upon request. To request a certificate, send an email to and include the Purchase Order or Contract number that the certificate is related to as well as the name of the University Department contact that you are working with.


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