Accident Report Sample Form Brainly
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FAQ
This certificate is to be used when the purchaser intends to resell the tangible personal property or service in the regular course of busi- ness.
Eligible organizations wishing to apply for a Certificate of Exemption (Form ST-2), must apply via MassTaxConnect. Although sales to exempt organizations are exempt from tax, retail sales made by exempt organizations are subject to sales tax, unless an exemption applies.
The 501(c)(3) organization must submit to the vendor a properly completed Sales Tax Exempt Pur- chaser Certificate (Form ST-5) signed by the 501(c)(3) organization with a copy of its Form ST-2 attached.
You should claim the total number of exemptions to which you are entitled to prevent excessive over-withholding, unless you have a significant amount of other income. If you expect to owe more income tax than will be withheld, you may either claim a smaller number of exemptions or have additional amounts withheld.
After you register with DOR, you will receive a Sales and Use Tax Registration Certificate (Form ST-1) for each business location. The form must be displayed on the business premises where customers can easily see it.
This certificate is to be used when the purchaser intends to resell the tangible personal property or service in the regular course of busi- ness.
The Massachusetts Secretary of State Corporation Records is a good place to start. You can search by entity, identification number, file number, or by individual.
In order for a purchase to be exempt from Massachusetts tax, an authorized federal employee must present to the vendor the GSA card with appropriate identification at the time of purchase. A Certificate of Exemption (Form ST-2) and a Sales Tax Exempt Purchaser Certificate (Form ST-5) are not required.