Sales Tax Summary for Travelers to Massachusetts

Massachusetts State Sales Tax: 5.0%

Additionally, there is also a room occupancy tax whose base is 5.7% (state portion), but which can be higher
Depending on the city or county of your destination.
To make things a little more complicated, there may be a third fee called a 2.5% Convention Center surcharge.
This is only applied to hotels in Boston that are located within a 2-3 mile radius of the Convention Center.

501(c) (3) organizations that have been determined to be tax exempt in Massachusetts are eligible for exemption
from both the 5% state sales tax on hotel rooms, but also for food and/or the gift shop.

501(c)(3) organizations are not however exempt from either the room occupancy tax and/or the Convention Center.

Massachusetts Sales Tax Exemption Procedures

To receive tax exempt status, organizations must do two things:

First, you must complete Form ST-5, which can be downloaded by clicking on:
http://www.dor.state.ma.us/forms/wage_rpt/pdfs/st_5.pdf

Upon completion of the registration process and acceptance, you will receive Form ST-2, which is your proof of
non profit exemption status.


Massachusetts Application Forms

ST2 To begin application for original registration:
http://www.dor.state.ma.us/forms/formsIndex/taxformsRESTRICT.htm#REST


Hotel Instructions
  1. Network Hotels: Participating 501(c)(3) institutions will be pre-enrolled at all CTM Network
    hotels for purposes of sales tax waiver. Should traveler lose or forget tax exempt documentation,
    CTM back-up copies will be available.
  2. Out-of-Network Hotels: Participating 501(c)(3) institutions will not be enrolled at Out-of Network hotels.
    Should traveler lose or forget tax exempt documentation, CTM cannot guarantee waiver of sales tax.