Resale Certificate Massachusetts

So füllen Sie die Bescheinigung aus und nehmen sie an

1. Enter the buyer's name, address, and Massachusetts Account ID (sales tax registration) number or federal ID number.
2. Describe the buyer's type of business and list the property or services being bought as specifically as possible.
3. Enter the vendor's name and address. Check 'Single purchase certificate' or 'Blanket certificate'.
4. The buyer signs under penalties of perjury and adds a title and date. The vendor confirms the form is complete and signed before accepting it.

Wann ein Verkäufer geschützt ist

The certificate shifts the burden of proof off the seller only if the seller takes it in good faith from a registered buyer who is in the business of selling that kind of property or service and intends to resell it (M.G.L. c. 64H s. 8(b); 830 CMR 64H.8.1(4)(b)). Good faith is in doubt if the seller knows facts suggesting the buyer won't resell, for example that the buyer doesn't sell that kind of merchandise. When DOR sends a written notice, the seller has 60 days to produce the requested certificates and to fix any that are materially deficient. After that, the seller must prove by other evidence that the sale was not a retail sale.

Aufbewahrungspflichten für Verkäufer

The ST-4 tells vendors to keep the certificate as part of their permanent tax records. The general sales tax rule (M.G.L. c. 62C s. 25) requires records to be kept for 3 years after the return was filed or due, whichever is later, unless DOR agrees in writing to earlier destruction.

Verkäufer können die Registrierung oder Bescheinigung eines Käufers online prüfen (Behörde: Massachusetts Department of Revenue): amtliche Abfrage (öffnet in neuem Tab).

Häufige Fehler

• Accepting an ST-4 from a buyer without a Massachusetts vendor registration. An out-of-state resale certificate or an ST-1 registration certificate is not a substitute.
• Using ST-4 for items the buyer will use in its own business. Anything used beyond retention, demonstration, or display while held for sale becomes taxable to the buyer. Manufacturers claiming exempt use file Form ST-12, and exempt organizations file Form ST-5.
• Accepting a certificate for goods the buyer clearly doesn't sell, which undermines the seller's good faith.

Multistate-Bescheinigungen in Massachusetts

FAQ zum Resale Certificate in Massachusetts