There's a good chance your online business will need a Sales and Use Tax Registration Certificate to operate because the requirement applies to some remote sales of over $100,000 in a year and certain sales of goods and communications services.
PLEASE NOTE: In addition, a local Transient Vendor License must be obtained from each municipality where business is to be conducted. All licenses are subject to local rules and regulations and must be obtained prior to selling any goods, wares, or merchandise.
How Do I Get a Resale Certificate in Massachusetts Download Form ST-4, the Massachusetts resale certificate. Enter your business name and address. Fill out a description of your business. Enter your Federal Employer Identification Number (EIN) Describe the items being purchased. Include the name and address of the seller.
You can register for a Massachusetts seller's permit online through MassTaxConnect. To apply, you'll need to provide the Massachusetts DOR with certain information about your business, including but not limited to: Business name, address, and contact information. Federal EIN number.
Anyone who sells, leases, or rents tangible personal property, has a business location in Massachusetts or who acquires parts to manufacture goods for sale in Massachusetts needs to register for a sales tax permit. Here's more info about sales tax from the Massachusetts Department of Revenue.
Rule 7 reflects the belief that extensive and complex pleadings are not desirable as a vehicle for the narrowing of issues in a case and that this function can be better performed by discovery and the use of the pretrial conference.
(a) All documents e-filed must be served Except as otherwise provided in the Massachusetts Court Rules and Orders, or as otherwise ordered by the court, all electronically filed documents must be served on all other parties. Any document filed through the e-filing system must include a certificate of service.
Once a filing entity's tax liability reaches the $100,000 threshold in one taxable year, the filing entity must E-file in all subsequent years regardless of the amount due, as long as it has an obligation to file one of the three categories of taxes in Massachusetts.
(f) Failure to provide electronically stored information Absent exceptional circumstances, a court may not impose sanctions on a party for failing to produce electronically stored information lost as a result of the routine, good-faith operation of an electronic information system.
The Massachusetts Standards for the Protection of Personal Information, also known as “201 CMR 17.00” establishes minimum standards to be met by organizations who own or license personal information about a resident of the Commonwealth of Massachusetts in connection with the safeguarding of personal information.