The Massachusetts sales tax is 6.25 percent of the sales price or rental charge of tangible personal property or certain telecommunications services sold or rented in the Commonwealth. The sales tax generally is paid to the vendor as an addition to the purchase price.
Sales to organizations that are tax-exempt under Section 501(c)(3) of the Internal Revenue Code (such as charitable and nonprofit organizations), as well as sales to agents of Section 501(c)(3) organizations, generally are exempt. To obtain the exemption, the purchaser, or its agent, must provide the vendor with a signed copy of a Sales Tax Exempt Purchaser Certificate (Form ST-5 ) or Contractor's Sales Tax Exempt Purchase Certificate (Form ST-5C ) and a copy of the organization's Certificate of Exemption (Form ST-2) issued by DOR. Contact Purchasing to obtain the appropriate exemption certificates.
Payment for the purchase must be made directly by the organization either electronically, by organizational disbursement and or by credit card issued by the organization to its buyers. Purchases made by employees of the organization with personal funds are not exempt from sales tax and the sales tax is not subject to reimbursement.