Per Massachusetts General Law, Bridgewater State College is required to notify special categories of individuals and companies paid by a purchase order that state taxes of 5.3% will be withheld for all payments over $5,000 for individuals and $10,000 for companies per calendar year, unless a waiver is filed.
Categories of Individuals and Companies include:
Speakers or Lecturers
Actors, Singers, Musicians, Dancers, Circus Performers
Individuals who assist the above such as coaches, trainers, or crew members
Agencies that employ the above.
http://www.mass.gov/Ador/docs/dor/Forms/Wage_Rpt/PDFs/pwh_ww.pdf (form for Massachusetts residents)
http://www.mass.gov/Ador/docs/dor/Forms/Wage_Rpt/pdfs/pwh_rw.pdf (form for non-Massachusetts residents)
Last Modified: June 30, 2011