Form St 5C PDF Details

In the realm of construction and contracting within Massachusetts, understanding the application and scope of Form ST-5C is crucial for those engaged in projects with tax-exempt entities, including governmental bodies and IRC Section 501(c)(3) organizations. This Contractor’s Sales Tax Exempt Purchase Certificate, a vital document issued by the Massachusetts Department of Revenue, serves as a linchpin for contractors and subcontractors aiming to navigate the complexities of sales tax exemptions on their purchases. The form is meticulously structured into several parts to ensure comprehensive compliance and clarity. Part A necessitates input from the tax-exempt entity authorizing the exemption, while Part B and C are completed by the purchasing contractor or subcontractor, making claims under specific sections of Massachusetts General Law (MGL) Chapter 64H, section 6. These claims span various exemptions, including for building materials and supplies, as well as for purchases made by consultants or operating contractors acting as agents for a governmental body. The form not only facilitates the exemption process but mandates contractors to maintain detailed records to substantiate the exempt nature of their purchases, underlining the responsibility that accompanies the privilege of tax exemption. The penalty for misuse of this certificate underscores the serious nature of its application, serving as a reminder of the legal obligations that tie into the procurement process in tax-exempt scenarios. With additional support available through the Customer Service Bureau, this form embodies a critical resource for those engaged in exempt projects, ensuring compliance with state sales tax laws while supporting the completion of projects that benefit public and charitable interests.

QuestionAnswer
Form NameForm St 5C
Form Length4 pages
Fillable?No
Fillable fields0
Avg. time to fill out1 min
Other namesst5c tax, st 5c form massachusetts, st5c, massachusetts form tax exempt

Form Preview Example

Form ST-5C

Contractor’s Sales Tax Exempt

Purchase Certificate

Rev. 11/10

Massachusetts

Department of

Revenue

Part A. To be completed by governmental body, agency or IRC Section 501(c)(3) certified exempt organization

Exempt number

 

Contract number

E

–

–

Name of exempt organization

 

 

 

 

 

Authorizing signature

 

Date

Part B. To be completed by purchasing contractor or subcontractor claiming exemption under MGL Ch. 64H, sec. 6(d), (e), (f) or (tt)

Purchaser ( contractor subcontractor)

Address

Date

 

Vendor registration number (if applicable)

 

 

 

Contract/subcontract number

Contract/subcontract date

Estimated date of completion

Part C. To be completed by purchasing contractor or subcontractor claiming exemption. See instructions.

I claim the exemption corresponding to the box checked below, and certify as follows (check appropriate box below):

1. Exemption under MGL Ch. 64H, sec. 6(d) or (e): Contractor as Agent of Exempt Entity. I certify that the purchaser is a contractor or subcontractor engaged in the performance of the above described contract and that the purchaser is acting as an agent of one the entities described below (check appropriate box) in purchasing tangible personal property (other than building materials and supplies de- scribed in MGL Ch. 64H, sec. 6(f)):

Governmental body or agency described in MGL Ch. 64H, sec. 6(d) (local public school, city/town government, state agency, etc.). Attach Form ST-2, Certificate of Exemption. If Form ST-2 is not available, enter agency’s exemption number.

Tax exempt organization (under IRC Section 501(c)(3)) as described in MGL Ch. 64H, sec. 6(e) (parochial school, Scout troop, PTO, etc.). Attach Form ST-2, Certificate of Exemption.

To the best of my knowledge and belief, the quantities of tangible personal property noted on the reverse side are exempt from the sales/use tax under the provisions of MGL Ch. 64 H, sec. 6(d) or (e) as they are purchased by a purchaser acting as an agent for either a Massachusetts governmental body or for a tax-exempt organization under IRC section 501(c)(3).

2. Exemption under MGL Ch. 64H, sec. 6(f): Building Materials and Supplies. I certify that the purchaser is a contractor or subcon- tractor engaged in the performance of a contract for the construction, reconstruction, alteration, remodeling or repair of a building or structure for a governmental body or agency or for a certified IRC Section 501(c)(3) exempt organization or other project described in MGL Ch. 64H, sec. 6(f). To the best of my knowledge and belief, the described quantities of building materials and supplies noted on the reverse side are exempt from sales/use tax under the provisions of MGL Ch. 64H, sec. 6(f), and the described quantities of these materials and supplies are being purchased for use exclusively in the above contract.

3. Exemption under MGL Ch. 64H, sec. 6(tt): Consulting/Operating Contractor as Agent of Governmental Entity. I certify that the pur- chaser is a consulting or operating contractor or subcontractor as defined in MGL Ch. 64H, sec. 6(tt) and that the purchaser is authorized and acting as an agent of, and providing “qualified services,” as defined in MGL Ch. 64H, sec. 6(tt), to a governmental body or agency described in MGL Ch. 64H, sec. 6(d). Attach Form ST-2. If Form ST-2 is not available, enter agency’s exemption number. To the best of my knowledge and belief, the quantities of tangible personal property noted on the reverse side are exempt from the sales/use tax under the provisions of MGL Ch. 64 H, sec. 6(tt). The purchaser has been authorized under the above contract by a governmental body.

Regardless of the exemption claimed, I will maintain adequate records to show the disposition of all property purchased under this certifi- cate. I understand that I am fully liable for the payment of any sales/use tax due in the event that the property purchased under this cer- tificate is used in a non-exempt manner.

Signed under the penalties of perjury.

Signature

Title

Location and description of project and description of kind and quantity of property or receipts/invoices must be attached or noted on the back of this form. This form is approved by the Commissioner of Revenue and may be reproduced.

Part D. Location and description of project

Part E. Description of kind and quantity of property purchased

Date

Description

Quantity

Cost

 

 

 

$

 

 

 

$

 

 

 

$

 

 

 

$

 

 

 

$

 

 

 

$

 

 

 

$

 

 

 

$

 

 

 

$

 

 

 

$

 

 

 

$

 

 

 

$

 

 

 

$

 

 

 

$

 

 

 

$

 

 

 

$

 

 

 

$

 

 

 

$

 

 

 

$

 

 

 

$

 

 

 

$

 

 

 

$

 

 

 

$

 

 

 

$

 

 

 

$

 

 

 

$

 

 

 

$

 

 

Total cost

$

Additional information about the use of this form may be obtained by calling the Customer Service Bureau at (617) 887-MDOR or toll-free, in Massachusetts, 1-800-392-6089.

printed on recycled paper

Form ST-5C Instructions

Instructions to Vendors

In general, this form is intended for use by contractors and sub- contractors purchasing building materials and supplies, as well as other types of tangible personal property for use in various tax-exempt projects. The applicable exemptions governing these purchases are found in MGL Ch. 64H, secs. 6(d), (e), (f), or (tt). Contractors and subcontractors must complete all appropriate sections of this form when making purchases for which they are claiming exemption. These exemptions and requirements are de- scribed briefly, below.

Part C

1.Contractors and subcontractors purchasing certain prop- erty (excluding building materials and supplies) as agents acting on behalf of governmental bodies and agencies or 501(c)(3) organizations. In general, contractors or subcontrac- tors purchasing tangible personal property (other than building materials and supplies for use in projects described in MGL Ch. 64H, sec. 6(f), which are discussed in section 2, below) as duly authorized agents acting on behalf of governmental bodies or agencies or Internal Revenue Service certified tax exempt 501(c)(3) organizations must check Box 1 under Part C of Form ST-5C. If the purchase is made by an agent acting on behalf of a 501(c)(3) entity, the agent must also attach a copy of the exempt entity’s Form ST-2, Certificate of Exemption, to this form. If the purchase is made by an agent of a governmental body or agency, Form ST-2 should also be attached. However, if the governmen- tal body or agency does not present its agent with Form ST-2, the agent should submit other documentation evidencing its prin- cipal’s exempt governmental status. Overhead items purchased in connection with such contracts, for example, office furniture and equipment, consumable supplies for the contractor’s own use and not for the use of the governmental agency or 501(c)(3) or- ganization, are not eligible for this exemption. Rather, a contrac- tor, as the consumer of such items, must pay sales/use tax on these purchases.

Use of Form ST-5: Agents of exempt governmental entities or 501(c)(3) organizations who are not contractors or subcontractors purchasing the above property (i.e., property other than building materials and supplies described in MGL Ch. 64H, sec. 6(f)) should not use this form. Instead, such purchasers, for example, scout troops or Parent Teacher Organizations purchasing tangible

personal property on behalf of exempt entities for fundraising pur- poses, should follow the instructions for Form ST-5, Exempt Pur- chaser Certificate, and present it to their vendors, along with a copy of the exempt governmental or 501(c)(3) entity’s Form ST-2.

2.Contractors purchasing building materials and supplies for use in projects described in MGLCh. 64H, sec. 6(f). Con- tractors or subcontractors purchasing building materials or sup- plies for use in an exempt project described in MGL Ch. 64H, sec. 6(f), for example, contracts for the construction, reconstruc- tion, alteration, remodeling or repair of a building or structure owned by or held in trust for the benefit of for a governmental body or agency mentioned in MGL Ch. 64H, sec. 6(d) and used exclusively for public purposes, or for an IRS certified section 501(c)(3) exempt organization mentioned in MGL Ch. 64H, sec. 6(e), must check Box 2 under Part C of Form ST-5C.

Items that do not constitute “building materials and supplies” within the meaning of MGL Ch. 64H, sec. 6(f) include office sup- plies, furniture and equipment and other overhead items pur- chased for use by the contractor or its employees in performing its contracts. Contractors and subcontractors, as the consumers of such items, must pay sales/use tax on these purchases.

Exempt purchases of building materials and supplies are limited to those materials and supplies used, consumed, employed or ex- pended in the construction, reconstruction, alteration, remodeling or repair of any building, structure, public highway, bridge or other such public work as well as such materials and supplies physically incorporated therein. Exemptions also include rental charges for construction vehicles, equipment and machinery rented specifi- cally for use on the site of any tax-exempt project or while being used exclusively for the transportation of materials for any such tax-exempt project under Massachusetts General Laws, Chapter 64H, section 6(f). Form ST-5C applies only to the contract speci- fied therein. You must record the name of the purchaser, the sales price and date of each separate sale made under such certifi- cate. A copy of a valid Form ST-2, Certificate of Exemption, must be submitted at the time of sale. The contract number, or other identifying designation of an unnumbered contract, must appear on purchase orders and invoices. The vendor must retain a copy of Form ST-5C accompanied by Form ST-2 as well as other tax records. See Record Retention Regulation 830 CMR 62C.25.1.

3.Consulting or operating contractors purchasing certain property as agents of, and providing “qualified services” to governmental entities under MGLCh. 64H, sec. 6(tt). “Consult- ing or operating contractors or subcontractors,” as defined in MGL Ch. 64H, sec. 6(tt) purchasing tangible personal property on behalf of, and acting as agents of, and providing “qualified serv- ices” (as defined in MGL c. 64H, sec. 6(tt)) to a governmental body or agency described in MGL Ch. 64H, sec. 6(d) must check Box 3 under Part C of Form ST-5C. Operating and consulting contractors or subcontractors who contract with a state govern- mental body or agency to furnish services relative to the feasibil- ity, environmental impact, engineering, architecture, design, man- agement or operation, of a public project or facility are exempt from the sales/use tax for purchases of tangible personal prop- erty made as agents of the state governmental body when that property is (i) completely expended in the performance of the con- tract, (ii) title and possession of the property is turned over to the governmental body or (iii) the property becomes an ingredient or component part of the property that will be turned over to the governmental body as part of the performance of the contract. Such contractors or subcontractors must attach a copy of the ex-

empt governmental entity’s Form ST-2 provided by the entity on whose behalf it is making the purchases. If the exempt govern- mental entity does not present its contractors or subcontractors with Form ST-2, the contractor/subcontractor must present other documentation evidencing its principal’s exempt governmental status. Overhead items purchased by contractors for their own use in performing contracts for exempt governmental entities are not eligible for this exemption. Rather, a consulting or operating contractor or subcontractor, as the consumer of such items, must pay sales/use tax on these purchases.

Any abuse or misuse of this certificate by any tax-exempt organi- zation, or any unauthorized use of this certificate by any individual, constitutes a serious violation and will lead to revocation. Willful misuse of this Certificate of Exemption is subject to criminal sanc- tions of up to one year in prison and $10,000 ($50,000 for corpo- rations) in fines.

If necessary, additional information may be obtained by calling the Customer Service Bureau at (617) 887-MDOR or toll-free, in Massachusetts, 1-800-392-6089.

printed on recycled paper

How to Edit Form St 5C Online for Free

We chose the top computer programmers to design our PDF editor. This app will permit you to fill in the form st 5c document with no trouble and won't consume a lot of your time. This easy guide will assist you to start out.

Step 1: Select the orange "Get Form Now" button on the following page.

Step 2: Now you can change the form st 5c. You can use our multifunctional toolbar to insert, erase, and modify the content of the document.

All of these parts are contained in the PDF file you will be filling in.

example of gaps in st5c tax

Provide the necessary data in the field Date, Vendor registration number if, Contractsubcontract number, Contractsubcontract date, Estimated date of completion, Part C To be completed by, Exemption under MGLCh H sec d or, Governmental body or agency, Attach Form ST Certificate of, Tax exempt organization under IRC, PTO etc Attach Form ST Certificate, To the best of my knowledge and, and Exemption under MGLCh H sec f.

st5c tax Date, Vendor registration number if, Contractsubcontract number, Contractsubcontract date, Estimated date of completion, Part C To be completed by, Exemption under MGLCh H sec d or, Governmental body or agency, Attach Form ST Certificate of, Tax exempt organization under IRC, PTO etc Attach Form ST Certificate, To the best of my knowledge and, and Exemption under MGLCh H sec f blanks to insert

You will be requested for certain vital details if you want to submit the Exemption under MGLCh H sec tt, Regardless of the exemption, Signed under the penalties of, Signature, Title, and Location and description of box.

stage 3 to entering details in st5c tax

Identify the rights and responsibilities of the sides in the part Part D Location and description of, Part E Description of kind and, Date, Description, Quantity, and Cost.

Entering details in st5c tax step 4

Finish by taking a look at these sections and preparing them correspondingly: Total cost, and Additional information about the.

Filling in st5c tax stage 5

Step 3: The moment you select the Done button, the finalized file is simply transferable to any kind of of your gadgets. Or alternatively, you may deliver it using mail.

Step 4: You can create duplicates of the file torefrain from any kind of possible future concerns. Don't get worried, we cannot display or monitor your information.

Watch Form St 5C Video Instruction

Form St 5C isn’t the one you’re looking for?

Related Documents

  • Form St 129

    "... Name of hotel/motel Dates of occupancy: to street address and zip code country. certify that you are employed of the United States Department of State or any other instrumentality in New York. These entities may ..."

  • Form St 13A

    "... Form st13 commonwealth virginia sales & use tax certificate of exemption to the date of name of supplier by signature Title Information for supplier note ..."

  • Form St 18

    "... Click the Preferences tab on the Check Entry Fields preferences to check the three requirements state tax withholding. This will create a new field called siTW in the Chuck screen. If you have selected Virginia ..."

  • Form St 19

    "... Rev ..."

Please rate Form St 5C

1 Votes

Related Resources

If you believe this page is infringing on your copyright, please familiarize yourself with and follow our DMCA notice and takedown process - click here to proceed .