Middlebury College is a tax exempt organization. Due to its non-profit status, the College has meals, alcohol, and rooms tax exemption certificates for purchases made in the following states: Connecticut (CT) Vermont (VT) CT Certificate for Exempt Qualifying Purchases of Meals or Lodging by an Exempt Organization or Qualifying Governmental Agency
Prior approval (at least three weeks prior to the event) from the Connecticut Department of Revenue Services (DRS) is required. Submit the completed form to DRS in a timely manner ahead of the event together with a copy of the College's federal Determination Letter and information about the event.
Use Cert-112 if visiting vendor only once, use Cert-123 if vendor will be used more than once within 1 year after approval of this certificate. More information can be found on the DRS website.
Once you received the approval from DRS, you need to provide the approved certificate to the vendor. Keep a copy of the approved certificate together with supporting information for at least six years.
VT The College is exempt from charging meals and alcohol tax on its premises, thus the Grille, Midd Xpress and Wilson Cafe do not charge taxes.
51Main however is required to charge meals and alcohol tax to outside customers as well as to College events. Meals tax is 9% plus 1% local option tax. Alcohol tax is 10% plus 1% local option tax.
Last Updated: May 14, 2009