Sales and Use Tax

MIT DLCs Purchasing Goods or Services

• MIT is exempt from paying Massachusetts state sales tax on the goods and services it purchases.
• MIT also has sales tax exemptions in many (but not all) states.
• See Procurement for specific rules and printable sales tax exemption forms for Massachusetts and other states.

MIT DLCs Selling Goods or Services in Massachusetts

• The individual DLCs are required to collect Massachusetts’ sales tax equivalent to 5 percent of the sale price of certain goods and services they sell.
• The DLCs then report the taxable sales amount as well as sales tax collected to Anshu Tiku by the 10th of every month. Contact Anshu Tiku if you think your DLC needs to remit sales tax.
• Sales tax is due by the 20th of the month.

For details, see Massachusetts Department of Revenue – A Guide to Sales & Use Tax.

MIT DLCs Selling Goods or Services Outside Massachusetts

• Depending on the state and the type of goods or services sold, MIT may be required to collect and pay sales tax on sales occurring outside Massachusetts.
• If your DLC has sales in another state, contact Anshu Tiku to find out if sales tax needs to be filed.