The state of Massachusetts levies a 6.25% state sales tax on the retail sale, lease or rental of most goods and some services. In some states, your organization is not automatically exempt from state sales tax, even after obtaining 501(c)(3) recognition from the IRS. Massachusetts Sales Tax Exemption. In some states, your organization is not automatically exempt from state sales tax, even after obtaining 501(c)(3) recognition from the IRS. Massachusetts Sales Tax Exemption. Education on helping your organization achieve sales tax exemption.

After being deemed federally tax exempt by the IRS, you must fill out Form TA1 and submit it, with a copy of the IRS exemption letter, to the Massachusetts Bureau of Sales Excise of the Department of Revenue. Massachusetts Sales Tax Exemption Certificate Unlike a Value Added Tax (VAT), the Massachusetts sales tax only applies to end consumers of the product. Sales Tax Exemptions in Massachusetts . The buyer pays the sales tax, as an addition to the purchase price, to the vendor at the time of purchase. While Massachusetts' sales tax generally applies to most transactions, certain items have special treatment in many states when it comes to sales taxes. Massachusetts exempts certain nonprofits from having to pay corporate income, property and sales taxes. How can my non-profit corporation apply for property tax exemption in Massachusetts? You may also print and fill out a Form ST-6E, and present it to one of DOR's District Counter Office's or mail it to Mass. Massachusetts Sales Tax Exemption Certificate. Local Jurisdiction Sales and Use Taxes: None Massachusetts is not a Streamlined Member State.

While the Massachusetts sales tax of 6.25% applies to most transactions, there are certain items that may be exempt from taxation. Massachusetts Sales Tax Exemption for a Nonprofit. State Sales and Use Tax Rate: 6.25%.

This page discusses various sales tax exemptions in Massachusetts. A sales tax exemption certificate is a form you can fill out yourself certifying that you meet the qualifications outlined for making sales-tax-free purchases.

Massachusetts Sales Tax Exemption for a Nonprofit. Massachusetts Sales Tax Exemption Certificate Unlike a Value Added Tax (VAT), the Massachusetts sales tax only applies to end consumers of the product. 6/09 Form ST-5 Sales Tax Exempt Purchaser Certificate Part 1. Although Massachusetts still levies a 6.25 percent sales tax on most tangible items, there are quite a few exemptions, including food, healthcare items, and more. Sales tax. Below … The Massachusetts sales tax is 6.25% of the sales price or rental charge of tangible personal property (including gas, electricity, and steam) or certain telecommunications services 1 sold or rented in Massachusetts. Massachusetts Sales Tax Exemptions. The ST-12 Exemption Certificate is the document that must be filed in Massachusetts in order for a business to claim the Utility Sales Tax Exemption.. Energy Study Requirement. This page describes the taxability of manufacturing and machinery in Massachusetts, including machinery, raw materials and utilities & fuel.
How can my non-profit corporation apply for property tax exemption in Massachusetts? After being deemed federally tax exempt by the IRS, you must fill out Form TA1 and submit it, with a copy of the IRS exemption letter, to the Massachusetts Bureau of Sales Excise of the Department of Revenue. In Massachusetts, certain items may be exempt from the sales tax to all consumers, not just tax-exempt purchasers. Massachusetts Sales Tax Exemption Certificate. In order to qualify, your nonprofit must be formed under the state incorporation statute and must obtain federal tax-exempt status from the IRS. Individuals and companies who are purchasing goods for resale, improvement, or as raw materials can use a Massachusetts Sales Tax Exemption Form to buy these goods tax-free. Exempt taxpayer information. The ST-12 Exemption Certificate is the document that must be filed in Massachusetts in order for a business to claim the Utility Sales Tax Exemption.. Energy Study Requirement. How to use sales tax exemption certificates in Massachusetts . In Massachusetts, a detailed energy study must be performed to identify the exact percentage of utility that is exempt from sales tax. Massachusetts Department of Revenue To be completed by exempt government or 501(c)(3) organization. Sales Tax Exempt Purchaser Certificate Document Title: ST-5 Rev. There are no local sales taxes in the state of Massachusetts. In Massachusetts, a detailed energy study must be performed to identify the exact percentage of utility that is exempt from sales tax. Education on helping your organization achieve sales tax exemption. Individuals and companies who are purchasing goods for resale, improvement, or as raw materials can use a Massachusetts Sales Tax Exemption Form to buy these goods tax-free. One of the more complicated aspects of Massachusetts sales tax law is sales tax nexus, the determination of whether a particular sale took place within the taxation jurisdiction of Massachusetts, and is thus subject to state (and possibly local) sales taxes.. Open PDF file, 45.7 KB, for Form ST-6E: Claim for Exemption from Sales or Use Tax on Boat, Recreation or Snow Vehicle (PDF 45.7 KB) MassTaxConnect is the recommended method to file Form ST-6E.