Form ST-12 at a glance
What it is: Form ST-12 is the Massachusetts Department of Revenue Exempt Use Certificate.
Who signs: If tangible personal property, including fuel, gas, steam or electricity is purchased and that purchase qualifies for an exemption from the sales or use tax, the purchaser may present an exempt use certificate to the vendor to certify that the property will be used in an exempt manner.
A contractor purchasing property exempt under MGL ch 64H, section 6(r) or (s), may sign and present this form to its vendor.
A filled-in Form ST-12 example: a toy maker claims line 6 for electricity
How to fill out Form ST-12, box by box
Vendor's name, Address, City/Town, State and Zip
Enter the Vendor's name, Address, City/Town, State and Zip.
Line 1 and Line 2
Check line 01 when the materials, tools or fuel will become an ingredient or component part of tangible personal property to be sold.
Line 2: 1 agricultural production, 2 commercial fishing, 3 industrial plant in the actual manufacture, conversion or processing of tangible personal property to be sold, 4 publishing a newspaper, or 5 operation of commercial radio broadcasting or television transmission. Check line 2A when the materials, tools or fuel will be consumed and used directly and exclusively in one of them. Check line 2B when the machinery, and/or replacement parts thereof, will be used directly and exclusively in one of them.
Under line 2B, the machinery, and/or replacement parts thereof, will be used directly and exclusively in: 6 furnishing power to an industrial manufacturing plant, or 7 furnishing gas, water, steam or electricity when delivered to consumers through mains, lines or pipes.
Under line 2B, the machinery, and/or replacement parts thereof, will be used directly and exclusively in: 8 research and development by a manufacturing or research and development corporation under MGL, ch 63, 38C or 42B, 9 production of animals for research, testing or other purposes to promote human or animal well-being, or 10 other.
Complete the Description of property for any exemption claimed in line 1 or 2; attach statement if necessary. For any exemption claimed in line 1 or 2, the purchaser must provide a description of the exempt property.
Lines 3, 4 and 5
Check line 03 for sales of equipment used directly in solar, wind-powered or heat pump systems to heat or provide energy needs of the person's principal residence in the Commonwealth.
Check line 04 when the fuel will be used in the operation of aircraft or railroads.
Check line 05 when the heating fuel will be consumed or used directly and exclusively in heating an industrial plant where at least 75% of the building, location or premises is used for the actual manufacture of tangible personal property to be sold.
Line 6: Gas, Steam, or Electricity (check one)
On line 06, check one of Gas, Steam or Electricity when it will be consumed and used directly and exclusively in the actual manufacture of tangible personal property to be sold or in the heating of the industrial plant provided at least 75% of the metered energy is used for the combination of such manufacturing or heating of the manufacturing area.
Complete the Service location(s) of qualified property for any exemption claimed in line 6. For any exemption claimed in line 6 for the purchase of gas, steam or electricity, the purchaser must provide the service locations of the qualified property and utility account numbers.
Enter the Account number(s).
Lines 7 and 8
Check line 07 when the tangible personal property is a production expense directly incurred in the production of a motion picture by a qualifying motion picture production company and clearly and demonstrably incurred in the Commonwealth.
Check line 08 when the tangible personal property is a production expense directly incurred in the production of a motion picture by an accredited film school student, clearly and demonstrably incurred in the Commonwealth and related to a school film project.
Lines 9, 10 and 11
The Multiple Points of Use Certificate, line 09, is only applicable to prewritten computer software that will be concurrently available for use in multiple tax jurisdictions. The purchaser agrees to remit apportioned use tax to Massachusetts.
Check line 10 for pesticides purchased by a person licensed or certified as a pesticide applicator by the Dept. of Agricultural Resources under MGL, ch 132B.
Check line 11 for eligible data center equipment or computer software for use in a qualified data center; electricity for use or consumption in the operation of a qualified data center; or eligible construction costs incurred for the construction, renovation or refurbishment of a qualified data center.
Signature, Title, Name of company and Date
Sign (Signed under the penalties of perjury) and enter the Title, Name of company, Address, City/Town, State, Zip, Date and Federal Identification number (if applicable).
Fill in applicable oval: Single purchase certificate or Blanket certificate.
Full liability is hereby assumed for the payment of any sales or use tax due in the event that the property purchased is used for any purpose other than that herein certified. This certificate shall be considered a part of each order unless revoked in writing. All purchase orders under this certificate will clearly indicate that they represent exempt use purchases.
More rules for Form ST-12
The vendor must make sure that the certificate is completed properly and signed before accepting it.
The vendor must retain this certificate as part of his/her tax records.
If at any time a business that has presented this certificate ceases to qualify for the exemption, it must revoke in writing the Form ST-12 it has given to its vendor(s).
The contractor bears the burden of proof of demonstrating on audit that the items purchased are or will be used in an exempt manner. In the event that the items do not qualify for exemption under section 6(r) or (s), the contractor will be liable for the tax.
If a purchaser makes any use of the property other than an exempt use, such property will be subject to the Massachusetts sales or use tax, as of the time the property is first used.
Common questions about Form ST-12
Is there a penalty?
Willful misuse of this certificate may result in criminal tax evasion penalties of up to one year in prison and $10,000 ($50,000 for corporations) in fines (checked October 21, 2026).
What am I certifying when I sign?
You certify that the property described is purchased or leased for the indicated purpose and is exempt from the sales or use tax pursuant to Massachusetts General Laws (MGL), Chapter 64H, section 6(i), (j), (r), (s), (dd) or (zz), or is prewritten computer software that qualifies for Multiple Points of Use treatment.
When is this form not the right one?
This form is not to be used by an exempt organization (use Form ST-5), or to claim the exemption for containers used to transport food or drink off premises (use Form ST-12EC), or to claim the small business energy exemption (use Form ST-13).
Sources
[1] Form ST-12 (Rev. 3/26), Exempt Use Certificate, Massachusetts Department of Revenue (the Official source link on this page).
