Form ST-4, Sales Tax Resale Certificate, is a legal document presented by a retailer to a Massachusetts merchant from whom the retailer is buying merchandise to resell it later in the regular course of business. It is needed to avoid paying sales taxes twice because the law assumes that all receipts from the sale of services and tangible personal property are subject to tax. A resale certificate will relieve a vendor from the burden of proving this sale was not a retail sale. And instead of paying sales tax, a retailer will charge sales tax to their customer on the final price of the merchandise.
The Massachusetts Sales Tax Resale Certificate was released by the Massachusetts Department of Revenue. The latest version of the form was issued on August 1, 2016, with all previous editions obsolete. A fillable Massachusetts Form ST-4 is available for download below.
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