Middlebury College Tax Exempt Status

Middlebury College is a tax exempt organization defined under Internal Revenue Code Section 501(c)(3).

This status exempts the College from paying federal income tax on revenue that is generated by activities which are directly related to the College’s educational and research missions.  This exemption does not, however, apply to Unrelated Business Activities.  On these activities, the College is required to report and pay federal and state income tax.  Copies of the determination letter from the IRS regarding the College's tax-exempt status can be obtained from the Accounts Payable Office or found here.

Past Tax Returns (Form 990) for President and Fellows of Middlebury College can be found in the Guidestar database or can be requested from the Controller's Office.

New Vendors will request a form W-9 of the College which can be obtained from Accounts Payable or be downloaded here

Sales Tax Exemption

Middlebury College is a tax exempt organization. Due to its non-profit status, the College has sales tax exemption certificates for purchases made in the following states:

  • Connecticut (CT)
  • Florida (FL)
  • Massachusetts (MA)
  • New York (NY)
  • Ohio (OH)
  • Vermont (VT)

In order to make tax-exempt purchases, usually a copy of the State's certificate of exemption must be presented to the vendor and a signature must be given, e.g., on a credit card receipt. You can access the certificates for the respective states below:

CT Certificate for Purchases of Tangible Personal Property and Services by Qualifying Exempt Organizations (submit a copy of this form and a copy of the IRS Determination Letter to each vendor. See here for Meals and Room Exemption. More information can be found on the DRS website.)

FL Consumer's Certificate of Exemption (show a copy of this certificate to the vendor)

MA Certificate of Exemption (show a copy of this certificate to the vendor)
MA Sales Tax Exempt Purchaser Certificate (AND enter vendor's name and type of purchase on this certificate and give it to vendor)

NY Exempt Organization Certificate
NY Sales Tax Exempt Purchaser Certificate (only this form is needed: enter vendor name and address and give filled-out form to vendor)

OH Sales and Use Tax Exemption Certificate (give a copy of this certificate to the vendor)

VT Sales and Use Tax Registration (this allows the College to charge Sales and Use Tax)
VT Sales Tax Exempt Purchaser Certificate (only this form is needed: enter vendor name and address and give filled-out form to vendor)


If you need a Certificate of Exemption for a new state, please contact Accounts Payable via email or call (802) 443-2321. However, note that Maryland has denied our application - it is only available to entities based in the state of Maryland or surrounding districts.

Exemption certificates may not be used to purchase any items for personal use.

NOTE: The College is not exempt from charging sales tax when selling merchandise. Thus the College Store, Golf Course, the Snow Bowl, Rikert, Midd XPress and the Museum are required to charge sales tax. Vermont sales tax is 6% plus for purchases in Middlebury 1% local option tax.

 

Meals & Alcohol Tax Exemption

Middlebury College is a tax exempt organization. Due to its non-profit status, the College has meals, alcohol, and rooms tax exemption certificates for purchasesmade 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