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Massachusetts - Sales and Use Tax Exemptions and Exemption Certificates

Massachusetts sales tax is an excise tax imposed on the vendor's gross receipts from sales at retail of tangible personal property and of certain services performed in the state.

MASSACHUSETTS EXEMPTIONS: The following categories of sales or types of transactions generally are exempted from the sales/use tax: Sales to the United States, the commonwealth or any political subdivision thereof, or their respective agencies, sales to organization which is exempt from taxation under the provisions of section 501(c)(3) of the Federal Internal Revenue Code, food products, clothing, periodicals, admission sales, medicine, insulin needles and insulin syringes on prescriptions of registered physicians, utilities and heating fuel sold to residential users, small business and certain manufacturing facilities, telecommunication services sold to residential users. M.G.L 64H § 6

CAUTION: Sales tax exemptions mentioned above are very briefly described. Please see the exemption statute and the applicable regulations for details. Transactions that do not meet the requirements of the exemption statute and its applicable regulations do not qualify for the sales tax exemptions.

MASSACHUSETTS EXEMPTION CERTIFICATES: It shall be presumed that all gross receipts of a vendor from the sale of services or tangible personal property are from sales subject to tax until the contrary is established. The burden of proving that a sale is not a sale at retail shall be upon such vendor unless he takes from the purchaser a certificate to the effect that the service or property is purchased for resale. M.G.L 64H § 8, 830 CMR 64H.6.11

Massachusetts Sales Tax Resale Certificate Verification: CLICK HERE!

Vendors should call the Customer Service Bureau at (617) 887-6367 if they have any questions regarding Certificate of Exemption which is presented to them


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