Form ST-4 PDF Details

In Massachusetts, navigating through sales and purchase transactions requires a keen understanding of the Resale Certificate form, a document sanctioned by the Massachusetts Department of Revenue to streamline the tax-exempt purchase of tangible personal property or services intended for resale. Integral to the lawful conduct of business, this certificate clarifies the roles and responsibilities of both the purchaser and the vendor, emphasizing the need for compliance and good faith in business operations. Sellers are relieved from the responsibility of proving sales tax applicability when a properly executed certificate is presented, highlighting the importance of the document in maintaining tax compliance. Additionally, the form must be accurately filled out and retained as part of permanent records, thereby underscoring its significance in audit trails and tax verification processes. Purchasers, on their part, are obligated to possess a valid Massachusetts vendor registration, further attesting to the structured approach Massachusetts employs to ensure business transactions do not evade the statutory sales or use taxes. Misuse of this certificate carries severe penalties, signifying the state's strict stance on preventing tax evasion and ensuring a level playing field for all businesses. Through this certificate, Massachusetts facilitates an environment where business transactions respecting tax laws can flourish, emphasizing accountability and transparency in the commercial domain.

QuestionAnswer
Form Name Ma Resale Certificate
Form Length 1 pages
Fillable? No
Fillable fields 0
Avg. time to fill out 15 sec
Other names ma st 4, resale certificate ma, ma form st 4, st4 form

Form Preview Example

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Sales Tax Resale Certificate

Rev. 8/16

Massachusetts

Department of

Revenue

me of purser

 

unt numer or eerl numer

 

 

 

 

 

ress

 

 

 

 

 

 

 

 

 

itTown

 

 

te

ip

 

 

 

Tpe of usiness in wi purser is ene

 

 

 

 

 

Tpe of tnile personl propertor ser ein purse e

s spefis possile)

 

 

 

 

 

 

 

me of nor from wom tnile personl propertor sers re

ein purse

 

 

 

 

 

 

ress

 

itTown

te

ip

 

 

 

 

erertiftt

ol li ssusetts enors e

istrtion issue te ommissioner of enue pursunt to ss

usetts enerl

ws pter

seion n tt m in te usine

ss of sellin te kin of tnile personl propertor sers

ein purse uner tis

rtifite n tt inten to sell su propertor sers i

n te reulr urse of musiness

 

Signed under the penalties of perjury.

 

 

 

 

 

 

nture of purser

Title

te

 

 

 

 

 

Check applicable box:

nle purse rtifite  nket rtifite

 

 

Notice to Vendors

1.ssusetts enerl ws ssume tt ll ross reipts of nor from te sle of tnile personl propertn sers re

from sles suje to t unless te ntrris estlise Te

 

ur

en of pron tt sle of tnile personl propertor

 

ser

nnor is not retil sle is pl upon te nor un

 

 

less ese

pts from te purser

rtifite erin tt te prope

 

 

rtor

ser is purse for resle

 

 

 

2. resle rtifite relies te nor from te uren of proof

onl

if it is tken in oo fit from purser wo is

 

ene in te usi

ness of sellin tnile propertor sers n wo ols

l

i

ssusetts sles treistrtion

 

 

 

3. Te oo fit of te nor will e questione if e

 

 

se s knowl

ee of fs wi i rise to

resonle inferen tt

 

 

te pur

ser oes not inten to resell te propertor sers or empl

e

knowlee tt purser of prtilr mernise is not en

 

e

in te usiness of sellin te kin of mer

nise or ser ese is

pursin uner tis rtifite woul nstitute rouns to q

 

uestion

te oo fit of te nor

 

 

 

 

4. Te nor must mke sure tt te rtifite is fille out pro

perl

n sine efore ptin it

 

 

 

 

5. Te nor must retin tis rtifite s prt of iser permn

ent

trers

 

 

 

 

f u nquestions out te ptn or use of tis

 

 

r tif

ite plese nt

Massachusetts Department of Revenue, Cus-

tomer Service Bureau, PO Box 7010, Boston, MA 02204, or call (617) 887-MDOR or toll-free, in-state 1-800-392-6089.

Notice to Purchasers

1. Tis rtifite is to e use wen te purser intens to

resell

te tnile personl propertor ser in te reulr urse of

usi

ness nufurers imin n empt use of te mterils tools

 

n fuel wi will e use in te mnufure prossin

or nr

sion of tnile personl propertsoul use orm mpt

 

se ertifite Tmpt orni

tions mkin purses for oter

tn resle re to use orm

mpt rser

ertifite

2. Te purser must ol li ssusetts nor reis

trtion

f u nee to pplfor reistrtion o to mssoor n

ion

ssTonne to mplete n online pplition for reistrti

on

3. Tis rtifite must e sine n er te nme n

ress

of te purser n iser unt

numer or eerl ent

ifi

tion numerTis rtifite must lso inite te te of

tnile per

sonl propertpurse n resol te purser

 

4. f purser wo is rtifite mkes nuse of te propert

 

oter tn retention emonstrtion or isplwile olin

it for sle

in te reulr urse of usiness su propertwill e suje t

o te

ssusetts sles or use t s of te time te propertis first

 

use imer

 

 

5. f u re ene in ser itn re unsure s to

te el

iiilitof te tnile personl propertein purse

for resle

see te reultion on r terprises

 

6. or furter informtion out te use of resle rtifites se

e te

reultion on esle n mpt se ertifites

 

Warning: Willful misuse of this certificate may result in criminal tax evasion sanctions of up to one year in prison and $10,000 ($50,000 for corporations) in fines.

This form is approved by the Commissioner of Revenue and may be reproduced.

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completing mass resale certificate stage 1

Make sure you fill up the Signed under the penalties of, Signature of purchaser, Title, Date, Check applicable box, Single purchase certificate, Blanket certificate, Notice to Vendors Massachusetts, Notice to Purchasers This, A resale certificate relieves the, The good faith of the vendor will, The vendor must make sure that, The vendor must retain this, If you have any questions about, and The purchaser must hold a valid field with the required details.

part 2 to entering details in mass resale certificate

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