Form St Mab 4 – Fill Out and Use This PDF

Form ST-MAB-4

,

ABR

2018

Massachusetts

Department of

Revenue

General Instructions

Who must file Form ST-MAB-4?

Every vendor who collects sales tax on meals, prepared food and all beverages must file Form ST-MAB-4.

Where should Form ST-MAB-4 be mailed?

Mail the return and payment to D
R,B,B,	. Please use
the enclosed preaddressed mailing labels.

When should Form ST-MAB-4 be filed?

Form ST-MAB-4 must be filed monthly on or before the 20th day following the month indicated on the return. This return must report actual gross receipts from the sales of meals and all beverages for the entire month and all taxes due must be paid at that time. Pay- ments and returns received after the due date will be considered timely if they were properly addressed, mailed first-class and show a U.S. Post Office postmark or private delivery service substantiat- ing date mark dated at least two days before the due date. A re- turn must be filed even if no tax is due. Any return indicating 0 tax due must be e-filed through DOR’s MassTaxConnect application at mass.gov/masstaxconnect.

File this return online!

The Department of Revenue’s online application, MassTaxConnect, is available for filing sales, withholding, meals and rooms taxes. It is quick and easy to use. Go to mass.gov/masstaxconnect to get started.

NNew business registrants and businesses with combined annual liability for wage withholding, sales and use tax, and other transactional taxes at or exceeding $5,000 must file electronically using MassTaxConnect. See Technical Information Release 16-9 for more information.

What is subject to sales tax on meals?

The sales tax on meals is 6.25% on all taxable charges. Taxable charges include any amount charged by a restaurant for any food and/or beverage intended for human consumption. The sale of any food item provided by a restaurant, consumed on the premises or sold on a “to go” or “take out” basis, whether or not it is packaged or wrapped, is considered a taxable charge. A “restaurant” is de- fined as any eating establishment where meals and/or beverages are provided for a charge. Such establishments may be stationary or mobile and include but are not limited to cafeterias, lunch coun- ters, private or social clubs, catering businesses and vending ma- chines. Delicatessens, grocery stores, markets and bakeries are not considered eating establishments, except for any part of the store which sells meals.

Amended Return

If you need to change a line item on your return, complete a new return with the corrected information and check the “Amended Re- turn” box. Generally, an amended return must be filed within three years of the date that your original return was filed.

By checking the amended return box, you are giving your consent for the Commissioner of Revenue to act upon your amended return after six months from the date of filing. If you choose not to consent, you must do so in writing and attach it to this amended return. If you do not consent, any requested reduction in tax will be deemed denied at the expiration of six months from the date of filing.

B—,

ABR

Account ID number

Business name

Business address

City/Town

Phone number

Massachusetts Department of Revenue

City/town name	Tax filing	City/town
	period	code

StateZip

E-mail address

Gross receipts from the sale of meals, including food and non-alcoholic beverages (do not include non-alcoholic beer).

Gross receipts from sale of alcoholic beverages (include non-alcoholic beer).

Total gross receipts. Add lines 1 and 2.

Total charged for tax-exempt meals.

5Total taxable receipts. Subtract line 4 from line 3.

State tax due. Multiply line 5 by .0625.

7Local tax due. Multiply line 5 by .0075 if applicable (see instructions).

Check if amended return (see “Amended Return” in instructions)

Check if final return and you wish to close your sales tax on meals account

See instructions for due dates. Mail to Massachusetts DOR, PO Box 419263, Boston, MA 02241-9263.

I declare under the penalties of perjury that this return (including any accompanying schedules and statements) has been examined by me and to the best of my knowledge and belief is a true, correct and complete return.

Signature

Title

Date

8Penalty.

Interest.

Total amount due with this return. Add lines 6 through 9.

File this return online at mass.gov/masstaxconnect.

Check if any sales reported on this return are from vending machine.

If you are disputing an assessment resulting from an audit, or are requesting an abatement of penalties, do not file an amended re- turn. Rather, you must file a Form ABT, Application for Abatement. Visit mass.gov/dor/amend for additional information about filing an amended return, or filing an application for abatement.

What if any information shown on the preprinted form is incorrect?

If any preprinted information on these forms is incorrect, or if you have changed your address, make all the necessary changes or cor- rections through MassTaxConnect at mass.gov/masstaxconnect, or on the enclosed Form AI-1, Change of Address/Information.

Changes need only be made once on Form AI-1. Do not make any changes on the tax return included in this package.

If the changes involve a change of ownership or organization, report this on Form AI-1. Do not use the existing package of tax returns. File an online application for registration by accessing MassTax- Connect at mass.gov/masstaxconnect. The online application will allow you to register as a new business and enable you to file and pay electronically.

What if I need additional information?

Additional information regarding sales tax on meals can be found in the Department’s Guide to Sales Tax on Meals which may be ob- tained by visiting DOR’s website at www.mass.gov/dor or by call- ing the Contact Center Bureau at (617) 887-6367 or toll-free in Massachusetts at 1-800-392-6089.

Line Instructions

NAn entry must be made in each line. Enter 0, if applicable.

Line 1

Enter the total gross receipts from sales involving the furnishing of meals and the selling of food, including non-alcoholic beverages. Do not include receipts from the sales of alcoholic beverages and non-alcoholic beer in line 1; include such amounts in line 2. Include all sales of non-alcoholic beverages for on-premises consumption. Do not include meals tax as part of the total.

Line 2

Enter the total gross receipts from the sales of alcoholic beverages, including non-alcoholic beer. Include all sales of alcoholic bever- ages, including non-alcoholic beer. Do not include meals tax as part of the total.

Line 3

Add lines 1 and 2.

Line 4

Enter the total charged for meals not subject to tax, including sales for resale. Do not enter as exempt any charges on which you col- lected tax.

You must maintain records to substantiate the amounts entered in lines 1 through 3. Records which a restaurant must preserve for at least three years include cash register tapes, alcoholic beverage bar checks, dining room meals checks and a daily receipts book or record.

Line 5

Line 6

Multiply line 5 by .0625 (6.25%).

Line 7

Multiply line 5 by the local option meals tax rate, if any. Enter this amount. If you have any questions about whether or not your community has enacted a local option meals tax, please call the Contact Center Bureau at (617) 887-MDOR or toll-free in Mass- achusetts at 1-800-392-6089.

Lines 8 and 9

i Penalties are imposed for filing a return late or submitting a payment late. The late filing penalty is calcu- lated at a rate of 1% of the tax due per month, up to a maximum of 25%. The late payment penalty is calculated at a rate of 1% of the tax due per month, up to a maximum of 25%. Interest is charged on underpayments and late payments of tax. Call the Contact Center Bureau at (617) 887-6367 or toll-free in Massachusetts at 1-800-392-6089 for the interest rate(s) for a particular quarter(s). Willful evasion of taxes is a felony punishable by a fine of up to $100,000 ($500,000 for corporations), or imprisonment of up to five years, or both. Willful failure to collect and forward taxes is also a felony and is punishable by a fine of up to $10,000, or imprison- ment of up to five years, or both. Anyone who signs a return or statement under the penalties of perjury that he/she does not be- lieve to be true and correct as to every material matter is guilty of a felony, punishable by a fine of up to $100,000 ($500,000 for corpo- rations), or by imprisonment of up to three years, or both. If a cor- poration or a partnership fails to pay taxes, the person(s) who had the duty to submit those payments on behalf of the corporation or the partnership is personally and individually liable for the amount of the required taxes. Unpaid taxes of more than $25,000 for six months or longer are subject to public listing.

Line 10

Add lines 6 through 9 to obtain total amount due.

NOverpayments on a previous month’s return may not be claimed as a credit. Requests for refund of any overpayment must be made by using DOR’s MassTaxConnect online application at mass.gov/masstaxconnect to amend your return.

Sign the return

Make check for the amount of line 10 payable to the Common- wealth of Massachusetts.

NYou cannot file more than one period on a single return.