Massachusetts: Sales Tax Handbook
Massachusetts Sales Tax Exemption / Resale Forms 5 PDFs
If you are a retailer making purchases for resale, or need to make a purchase that is exempt from the Massachusetts sales tax, you need the appropriate Massachusetts sales tax exemption certificate before you can begin making tax-free purchases. This page explains how to make tax-free purchases in Massachusetts, and lists five Massachusetts sales tax exemption forms available for download.
- List of printable Massachusetts sales tax exemption certificates
- How to use Massachusetts sales tax exemption certificates
- How long are my Massachusetts exemption certificates good for?
- Can I use a blanket resale exemption certificate in Massachusetts?
- Uniform / Streamlined Sales Tax Certificates in Massachusetts
Printable Massachusetts Exemption Certificates
We have five Massachusetts sales tax exemption forms available for you to print or save as a PDF file. If any of these links are broken, or you can't find the form you need, please let us know. You can find resale certificates for other states here.
|Exempt Use Certificate||Download Now|
|Small Business Energy Exemption Certificate||Download Now|
|Resale Exemption Certificate||Download Now|
|Sales Tax Exempt Purchaser Certificate||Download Now|
|Contractors Sales Tax Exempt Purchase Certificate||Download Now|
Massachusetts allows the use of uniform sales tax exemption certificates, which are general exemption certificates that can be used across multiple states. You can find more info about these uniform certificates at the bottom of this page.
How to use sales tax exemption certificates 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. You will need to present this certificate to the vendor from whom you are making the exempt purchase - it is up to the vendor to verify that you are indeed qualified to make a tax-exempt purchase.
The state of Massachusetts provides certain forms to be used when you wish to purchase tax-exempt items such as prescription medicines.
The "Contractor's Sales Tax Exempt Certificate" is intended to be utilized by governmental bodies, or other exempt organizations when making certain purchases.
The "Sales Tax Resale Certificate" is intended to be utilized in transactions where the items being purchased are to be used in regular course of a business, or are intended to be resold.
The "Sales Tax Exempt Certificate for Sales of Certain Medical Equipment" is meant to be used to buy certain necessary medical equipment.
Finally, the "Sales Tax Exempt Purchaser Certificate" and the "Exempt Use Certificate" are intended to be used for the vast majority of other tax exempt purchases.
These documents can be downloaded on this page.
To apply the certificate, the buyer must first present the seller with their written certificate, which legally documents the exemption. The certificate should include the date it was created, the signature of the buyer or an employee or agent who signed on behalf of the buyer, both the seller's and buyer's addresses and names, the legal basis of the exemption being utilized, the buyer's tax registration or business license number, and a description of the merchandise that the buyer wishes to purchase
How long is my Massachusetts sales tax exemption certificate good for?
There is no stated expiration date for these exemption certificates.
Can I use a blanket resale exemption certificate in Massachusetts?
Massachusetts does permit the use of a blanket resale certificate, which means a single certificate on file with the vendor can be re-used for all exempt purchases made from that vendor. A new certificate does not need to be made for each transaction.
Acceptance of uniform sales tax certificates in Massachusetts
Massachusetts is a member of the Streamlined Sales and Use Tax Agreement, an interstate consortium with the goal of making compliance with sales taxes as simple as possible in member states.
Because Massachusetts is a member of this agreement, buyers can use the Multistate Tax Commission (MTC) Uniform Sales Tax Certificate when making qualifying sales-tax-exempt purchases from vendors in Massachusetts.
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