Form ST-4 "Sales Tax Resale Certificate" - Massachusetts

What Is Form ST-4 (Massachusetts)?

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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Massachusetts Form ST-4 Instructions

Provide the following details in MA Form ST-4:

  1. Name and address of the purchaser. The retailer is also identified by their account ID number assigned by the Massachusetts DOR or Federal ID number assigned by the Internal Revenue Service.
  2. Type of business in which the purchaser is engaged.
  3. Type of service or tangible personal property being purchased. It is required to describe it as fully as possible.
  4. Name and address of the vendor who sells tangible personal property or services.
  5. Signature and title of the purchaser. The purchaser certifies the intention to sell the property or services via the usual customs, practices, and transactions of the business. Do not forget to state the actual date of signing.
  6. Type of certificate. Select the applicable box - a single purchase certificate or a blanket certificate. If you make similar purchases from a vendor, it may be convenient to use a blanket certificate. This way, you only have to give the vendor one certificate to cover all similar purchases, rather than a single purchase certificate. A blanket certificate is valid as long as the purchaser buys from the seller.

How to Get a Sales Tax Resale Certificate in MA?

If you wish to use an MA ST-4 Form, you must first register as a vendor and obtain a Sales Tax Permit from the DOR - this document will allow you to sell and collect taxes from taxable services and products. Then, you can print out a Massachusetts Resale Certificate and fill it out. Sign the document and give it to the vendor for their permanent tax and audit records - do not send the form anywhere. The vendor must accept the document only when being sure the certificate is completed properly and signed by the purchaser.

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Download Form ST-4 "Sales Tax Resale Certificate" - Massachusetts

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Rev. 8/16
Massachusetts
Form ST-4
Department of
Sales Tax Resale Certificate
Revenue
Name of purchaser
Account ID number or Federal ID number
Address
City/Town
State
Zip
Type of business in which purchaser is engaged:
Type of tangible personal property or service being purchased (be as specific as possible):
Name of vendor from whom tangible personal property or services are being purchased:
Address
City/Town
State
Zip
I hereby certify that I hold a valid Massachusetts Vendor’s Registration, issued by the Commissioner of Revenue, pursuant to Massachusetts General
Laws, Chapter 64H, section 7, and that I am in the business of selling the kind of tangible personal property or services being purchased under this
certificate, and that I intend to sell such property or services in the regular course of my business.
Signed under the penalties of perjury.
Signature of purchaser
Title
Date
Check applicable box:
Single purchase certificate
Blanket certificate
Notice to Vendors
Notice to Purchasers
1. Massachusetts General Laws assume that all gross receipts of a
1. This certificate is to be used when the purchaser intends to resell
vendor from the sale of tangible personal property and services are
the tangible personal property or service in the regular course of busi-
from sales subject to tax, unless the contrary is established. The bur-
ness. Manufacturers claiming an exempt use of the materials, tools
den of proving that a sale of tangible personal property or service by
and fuel which will be used in the manufacture, processing or conver-
any vendor is not a retail sale is placed upon the vendor unless he/she
sion of tangible personal property should use Form ST-12, Exempt
accepts from the purchaser a certificate declaring that the property or
Use Certificate. Tax-exempt organiza tions making purchases for other
service is purchased for resale.
than resale are to use Form ST-5, Exempt Purchaser Certificate.
2. A resale certificate relieves the vendor from the burden of proof only
2. The purchaser must hold a valid Massachusetts vendor regis tration.
if it is taken in good faith from a purchaser who is engaged in the busi-
If you need to apply for a registration, go to mass.gov/dor and click on
ness of selling tangible property or services and who holds a valid
MassTaxConnect to complete an online application for registration.
Massachusetts sales tax registration.
3. This certificate must be signed by and bear the name and ad dress
3. The good faith of the vendor will be questioned if he/she has knowl-
of the purchaser and his/her Account ID number or Federal Identifica-
edge of facts which give rise to a reasonable inference that the pur-
tion number. This certificate must also indicate the type of tangible per-
chaser does not intend to resell the property or services. For example,
sonal property purchased and resold by the purchaser.
knowledge that a purchaser of particular merchan dise is not engaged
4. If a purchaser who gives a certificate makes any use of the property
in the business of selling the kind of mer chandise or service he/she is
other than retention, demonstration or display while holding it for sale
purchasing under this certificate would constitute grounds to question
in the regular course of business, such property will be subject to the
the good faith of the vendor.
Massachusetts sales or use tax, as of the time the property is first
4. The vendor must make sure that the certificate is filled out properly
used by him/her.
and signed before accepting it.
5. If you are engaged in a service activity, and are unsure as to the el-
5. The vendor must retain this certificate as part of his/her permanent
igibility of the tangible personal property being purchased for resale,
tax records.
see the regulation on Service Enterprises, 830 CMR 64H.1.1.
If you have any questions about the acceptance or use of this cer tif -
6. For further information about the use of resale certificates, see the
icate, please contact: Massachusetts Department of Revenue, Cus-
regulation on Resale and Exempt Use Certificates, 830 CMR 64H.8.1.
tomer Service Bureau, PO Box 7010, Boston, MA 02204, or call
Warning: Willful misuse of this certificate may result in criminal
(617) 887-MDOR or toll-free, in-state 1-800-392-6089.
tax evasion sanctions of up to one year in prison and $10,000
($50,000 for corporations) in fines.
This form is approved by the Commissioner of Revenue and may be reproduced.
Rev. 8/16
Massachusetts
Form ST-4
Department of
Sales Tax Resale Certificate
Revenue
Name of purchaser
Account ID number or Federal ID number
Address
City/Town
State
Zip
Type of business in which purchaser is engaged:
Type of tangible personal property or service being purchased (be as specific as possible):
Name of vendor from whom tangible personal property or services are being purchased:
Address
City/Town
State
Zip
I hereby certify that I hold a valid Massachusetts Vendor’s Registration, issued by the Commissioner of Revenue, pursuant to Massachusetts General
Laws, Chapter 64H, section 7, and that I am in the business of selling the kind of tangible personal property or services being purchased under this
certificate, and that I intend to sell such property or services in the regular course of my business.
Signed under the penalties of perjury.
Signature of purchaser
Title
Date
Check applicable box:
Single purchase certificate
Blanket certificate
Notice to Vendors
Notice to Purchasers
1. Massachusetts General Laws assume that all gross receipts of a
1. This certificate is to be used when the purchaser intends to resell
vendor from the sale of tangible personal property and services are
the tangible personal property or service in the regular course of busi-
from sales subject to tax, unless the contrary is established. The bur-
ness. Manufacturers claiming an exempt use of the materials, tools
den of proving that a sale of tangible personal property or service by
and fuel which will be used in the manufacture, processing or conver-
any vendor is not a retail sale is placed upon the vendor unless he/she
sion of tangible personal property should use Form ST-12, Exempt
accepts from the purchaser a certificate declaring that the property or
Use Certificate. Tax-exempt organiza tions making purchases for other
service is purchased for resale.
than resale are to use Form ST-5, Exempt Purchaser Certificate.
2. A resale certificate relieves the vendor from the burden of proof only
2. The purchaser must hold a valid Massachusetts vendor regis tration.
if it is taken in good faith from a purchaser who is engaged in the busi-
If you need to apply for a registration, go to mass.gov/dor and click on
ness of selling tangible property or services and who holds a valid
MassTaxConnect to complete an online application for registration.
Massachusetts sales tax registration.
3. This certificate must be signed by and bear the name and ad dress
3. The good faith of the vendor will be questioned if he/she has knowl-
of the purchaser and his/her Account ID number or Federal Identifica-
edge of facts which give rise to a reasonable inference that the pur-
tion number. This certificate must also indicate the type of tangible per-
chaser does not intend to resell the property or services. For example,
sonal property purchased and resold by the purchaser.
knowledge that a purchaser of particular merchan dise is not engaged
4. If a purchaser who gives a certificate makes any use of the property
in the business of selling the kind of mer chandise or service he/she is
other than retention, demonstration or display while holding it for sale
purchasing under this certificate would constitute grounds to question
in the regular course of business, such property will be subject to the
the good faith of the vendor.
Massachusetts sales or use tax, as of the time the property is first
4. The vendor must make sure that the certificate is filled out properly
used by him/her.
and signed before accepting it.
5. If you are engaged in a service activity, and are unsure as to the el-
5. The vendor must retain this certificate as part of his/her permanent
igibility of the tangible personal property being purchased for resale,
tax records.
see the regulation on Service Enterprises, 830 CMR 64H.1.1.
If you have any questions about the acceptance or use of this cer tif -
6. For further information about the use of resale certificates, see the
icate, please contact: Massachusetts Department of Revenue, Cus-
regulation on Resale and Exempt Use Certificates, 830 CMR 64H.8.1.
tomer Service Bureau, PO Box 7010, Boston, MA 02204, or call
Warning: Willful misuse of this certificate may result in criminal
(617) 887-MDOR or toll-free, in-state 1-800-392-6089.
tax evasion sanctions of up to one year in prison and $10,000
($50,000 for corporations) in fines.
This form is approved by the Commissioner of Revenue and may be reproduced.