Tax Status

Tax Exemptions

Woods Hole Oceanographic Institution is a 501(C)(3) Tax Exempt organization. This status allows the Institution to seek exemption from sales tax in states where we purchase items for use in the host state. In most states, sales tax collection is not pursued for items purchased in one state then used in another (i.e., items shipped out of state). Tax exemption does not apply to federal and state fuel taxes, local hotel occupancy and food taxes, most transportation surcharges, user fees and meal taxes.

When we purchase items or services within Massachusetts, the supplier must have on file a hard copy of our state Tax Exemption Certificate. Each certificate notes the supplier's name and can only be used for that particular supplier. You may contact the Procurement Department at to arrange for a supplier to receive our tax exemption certificate. Procurement will be happy to provide the supplier with the appropriate form.

Our tax exemption pertains to state taxes; while WHOI realizes a Massachusetts sales tax exemption, this does not apply in every state.

Each state has unique requirements regarding tax exempt status. Some simply require a form to be filled out, and others require an act of the state legislature for an organization to receive exemption. WHOI examines our need for sales tax exemption on a state-by-state basis.

Please contact the Procurement Department when sales tax exemption is of issue.

Last updated: August 12, 2016