Massachusetts Sales Tax Exemptions
| Exemption Reason | Form | Issued By | Notes | XMPT Delivery |
|---|---|---|---|---|
| Resale | ST-4 | Purchaser | Used by businesses purchasing goods for resale | Create |
| Exempt Use | ST-12 | Purchaser | Applies to specific exempt uses of tangible property | Create |
| Government Purchases | ST-5 | Purchaser | Government entities or their authorized agents use this certificate | Create |
| Contractors for Government or 501(c)(3) Orgs | ST-5C | Purchaser | Used for tax-exempt construction projects | |
| Medical Equipment | ST-12B | Physician & Purchaser | Exemption applies to prescribed medical devices |
Notes
- Most exemptions can be claimed using the appropriate Massachusetts Department of Revenue (DOR) forms.
- Form ST-4 (Resale Certificate) must be completed in good faith and retained by the seller.
- Form ST-5C is used by contractors purchasing materials for tax-exempt projects; it may require additional documentation such as Form ST-2.
- Medical equipment exemptions require physician certification (Form ST-12B) or a valid prescription.
- Sellers must keep exemption certificates for at least three years to substantiate tax-free sales.
- If a sale is later determined to be taxable, and no tax was collected, the purchaser may be responsible for use tax payments.