Get MA DoR ST-12 2008

Form ST-12 Instructions. General Information. Certain consumers may not be required to pay a sales tax if the property they purchase is to be used in a manner which exempts it from taxation.

The Form ST-10 used by Virginia is a form that "dealers" are required to provide you, the seller, stating that they are exempt from paying sales tax to you because the product they bought is intended for resale.

To use a Virginia resale certificate, you generally must also be registered to collect Virginia sales tax from buyers in the state. To use a Virginia resale certificate, fill out Virginia form ST-10 accurately and completely, and present it to the retailer from which you are making your tax free purchase.

Does an organization's Federal tax-exempt status automatically exempt them from Virginia retail sales and use tax? No. In order to be exempt from the Virginia retail sales and use tax, an organization must apply to Virginia Tax and meet all the exemption criteria set forth in Code of Virginia § 58.1-609.11.

The enclosed copy of P. D. 91-105 (6/28/91) provides that sellers may accept a Virginia resale exemption certificate (Form ST-10) that references the out-of-state registration number of the buyer. ... There is no general exemption in Virginia for organizations that are exempt in other states or the District of Columbia.

Massachusetts exempts certain nonprofits from having to pay corporate income, property and sales taxes. ... After the nonprofit is designated as exempt by the IRS, Massachusetts requires additional filings for each type of tax in which you seek a state exemption.

In Massachusetts, all clothing and footwear items at $175 or less are exempt from sales tax. Items above $175 are taxable at the statewide Massachusetts rate of 6.25%. But that's where things can get a little tricky for online sellers. Only the price of the item beyond the non-taxable $175 is taxable.

Generally, no more than 35 percent of the club's revenues can come from non-member sources. Additionally, a 501(c)(7) club could be subject to taxation or lose its tax exempt status if it engages in business outside of its exempt purpose or if it receives too much income from non-members.

To apply for exemptions on local property taxes, you must, once again, be first deemed tax exempt by the IRS. After being granted this status, fill out Form 3ABC, which is supplied by your local assessor, or obtained from the Planning and Research division of the Massachusetts Department of Revenue.

Services in Massachusetts are generally not taxable. But watch out if the service you provide includes creating or manufacturing a product, you may have to deal with the sales tax on products. Tangible products are taxable in Massachusetts , with a few exceptions.

In Massachusetts, all clothing and footwear items at $175 or less are exempt from sales tax.

Goods that are subject to sales tax in Massachusetts include physical property, like furniture, home appliances, and motor vehicles. Prescription medicine, groceries, gasoline, and clothing are all tax-exempt. Some services in Massachusetts are subject to sales tax.

The Massachusetts sales tax is 6.25% of the sales price or rental charge of tangible personal property (including gas, electricity, and steam) or certain telecommunications services1 sold or rented in Massachusetts. ... Visit Sales and Use Tax on Motor Vehicles for more detailed information.

State and Local Taxes A 6.25% state sales tax is applied to all items except non-restaurant food and clothing under $175. A 6.25% state sales tax is applied to all alcoholic beverages sold at retail. A 6.25% state meals tax is applied to restaurant and take-out meals. A local option meals tax of 0.75% may be applied.

The retailer doesn't get to keep the sales tax he or she collects. Instead, they are required by law to pass the sales tax along to the state. Most of the time, you'll be charged sales tax when you purchase a product (and sometimes a service.) Though in some cases sellers are not required to collect sales tax from you.