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.
How to Make Tax Exempt Purchases
Tax exempt purchases are made by providing the vendor with the University's tax exempt paperwork at the time of purchase. There are two tax exempt forms and they can be downloaded or printed below.
Frequently Utilized Types of Tax Exemption
- Massachusetts State Sales Tax
- Massachusetts State Meals Tax
- Rhode Island State Sales, Meals and Room Occupancy Tax
How to Setup a Tax Exempt Account with Amazon
The University procard may be used to purchase products from Amazon.com that are NOT available from a vendor on an established contract, provided the purchase is in accordance with Procard policies. When a purchase is made through Amazon.com, cardholders are able to store their credit card number for future use. It is HIGHLY recommended that you DO NOT do this.
To apply for tax exempt status:
- Create an Amazon account specifically for business purchases
- Click on Your account
- Under SETTINGS: click on Amazon Tax Exemption Program
- Follow the instructions and upload tax exempt forms required
You will be required to upload the University's ST-2 and ST-5. You will see a message "You've successfully uploaded your tax exemption information". If you do not get this message, please try it again.