Resale certificates by state
Massachusetts resale certificate
The official form, whether Massachusetts takes the multistate certificates, and what buyers and sellers need to do to keep a resale purchase tax-free.
Official sources checked
Quick answer
- Official form
- Sales Tax Resale Certificate (Form ST-4) · Get the form (opens in a new tab)
- Issued by the Massachusetts Department of Revenue.
- Expires?
- Unconfirmed
- ST-4 can be issued as a single-purchase or a blanket certificate. Neither the form nor 830 CMR 64H.8.1 states an expiration or renewal period.
- Accepts the SST certificate?
- Unconfirmed
- Accepts the MTC certificate?
- No
- Out-of-state buyers can use it?
- With limits
- Form ST-4 requires the buyer to certify it holds a valid Massachusetts vendor registration, and M.G.L. c. 64H s. 8(b) only protects the seller when the buyer holds that registration. An out-of-state resale certificate does not substitute. In Letter Ruling 81-47, DOR said a sale to an unregistered out-of-state dealer is presumed taxable unless the buyer registers and gives an ST-4. The seller can rebut that presumption by accepting, in good faith, a notarized statement on the buyer's letterhead (buyer not doing business in MA, buying solely for resale outside MA) plus a copy of the buyer's home-state registration.
- Buyer must be registered in Massachusetts?
- Yes
- ST-4 is only for buyers holding a Massachusetts vendor registration issued under M.G.L. c. 64H s. 7. The form tells unregistered buyers to register through MassTaxConnect.
How to fill out and accept the certificate
- Enter the buyer's name, address, and Massachusetts Account ID (sales tax registration) number or federal ID number.
- Describe the buyer's type of business and list the property or services being bought as specifically as possible.
- Enter the vendor's name and address. Check 'Single purchase certificate' or 'Blanket certificate'.
- 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.
When a seller is protected
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.
Seller record-keeping
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.
The Massachusetts Department of Revenue lets sellers check a buyer's registration or certificate online: official lookup (opens in a new tab).
Common mistakes
- 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 certificates in Massachusetts
SST Certificate of Exemption
Unconfirmed
Massachusetts is not a Streamlined Sales Tax member, and we found no official statement on whether it accepts the SST certificate. Massachusetts uses its own Form ST-4 (830 CMR 64H.8.1).
MTC Uniform Resale Certificate
No
MTC note: Massachusetts is not on the Multistate Tax Commission's list of states that accept the uniform resale certificate.
Massachusetts resale certificate FAQ
What form is used for a resale certificate in Massachusetts?
Massachusetts's resale certificate is the Sales Tax Resale Certificate (Form ST-4), published by the Massachusetts Department of Revenue. Download it from the Massachusetts Department of Revenue website; sellers keep the completed certificate rather than sending it to the state.
Does Massachusetts accept multistate resale certificates?
Massachusetts is not a Streamlined Sales Tax member, and we found no official statement on whether it accepts the SST certificate. Massachusetts uses its own Form ST-4 (830 CMR 64H.8.1). Massachusetts is not on the Multistate Tax Commission's list of states that accept the uniform resale certificate.
Do Massachusetts resale certificates expire?
We could not confirm a set expiration period from official Massachusetts sources. Check with the Massachusetts Department of Revenue before you rely on it.
Can an out-of-state business use a resale certificate in Massachusetts?
Form ST-4 requires the buyer to certify it holds a valid Massachusetts vendor registration, and M.G.L. c. 64H s. 8(b) only protects the seller when the buyer holds that registration. An out-of-state resale certificate does not substitute. In Letter Ruling 81-47, DOR said a sale to an unregistered out-of-state dealer is presumed taxable unless the buyer registers and gives an ST-4. The seller can rebut that presumption by accepting, in good faith, a notarized statement on the buyer's letterhead (buyer not doing business in MA, buying solely for resale outside MA) plus a copy of the buyer's home-state registration.
Related reading
- Massachusetts sales tax guide: rates, nexus thresholds and filing rules
- Massachusetts sales tax exemptions
- Resale certificates: who qualifies and how to get one
- How out-of-state resale certificates work
- Sales tax exemption guide
Sources
- Form ST-4 Sales Tax Resale Certificate (MA DOR) (opens in a new tab)
- 830 CMR 64H.8.1: Resale and Exempt Use Certificates (opens in a new tab)
- Letter Ruling 81-47: Sale to Foreign Vendor for Resale Outside the Commonwealth (opens in a new tab)
- Verify a Sales or Meals, Food & Beverage Tax Certificate (MA DOR) (opens in a new tab)
- M.G.L. c. 64H s. 8 (opens in a new tab)
- M.G.L. c. 62C s. 25 (record retention) (opens in a new tab)
- MTC Uniform Sales & Use Tax Resale Certificate (rev. 10/14/2022) (opens in a new tab)
- SST member state list (non-member) (opens in a new tab)
This page is general information, not tax or legal advice. Forms and rules change, so confirm with the Massachusetts Department of Revenue before you rely on a certificate.
Resale certificates in other states
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