Form ST-4 at a glance
What it is: Form ST-4 Sales Tax Resale Certificate, Massachusetts Department of Revenue.
Who signs: Sign on the Signature of purchaser line, then add the Title and Date.
What to bring and attach to Form ST-4
The purchaser must hold a valid Massachusetts vendor registration. If you need to apply for a registration, go to mass.gov/dor and click on MassTaxConnect to complete an online application for registration.
A filled-in Form ST-4 example: a shirt shop owner buys for resale
How to fill out Form ST-4, box by box
The purchaser
Enter the Name of purchaser, the Account ID number or Federal ID number, the Address and the City/Town, State and Zip.
Type of business and property purchased
Enter the Type of business in which purchaser is engaged.
Enter the Type of tangible personal property or service being purchased (be as specific as possible).
If you are engaged in a service activity, and are unsure as to the eligibility of the tangible personal property being purchased for resale, see the regulation on Service Enterprises, 830 CMR 64H.1.1.
The vendor
Enter the Name of vendor from whom tangible personal property or services are being purchased, with the Address, City/Town, State and Zip.
Signing under the penalties of perjury
"I hereby certify that I hold a valid Massachusetts Vendor's Registration, issued by the Commissioner of Revenue, pursuant to Massachusetts General Laws, Chapter 64H, section 7, and that I am in the business of selling the kind of tangible personal property or services being purchased under this certificate, and that I intend to sell such property or services in the regular course of my business."
Signed under the penalties of perjury.
Single purchase certificate or Blanket certificate
Check applicable box: Single purchase certificate or Blanket certificate.
More rules for Form ST-4
If a purchaser who gives a certificate makes any use of the property other than retention, demonstration or display while holding it for sale in the regular course of business, such property will be subject to the Massachusetts sales or use tax, as of the time the property is first used by him/her.
For further information about the use of resale certificates, see the regulation on Resale and Exempt Use Certificates, 830 CMR 64H.8.1.
Common questions about Form ST-4
What is an ST-4 form in Massachusetts?
Form ST-4 Sales Tax Resale Certificate, Massachusetts Department of Revenue. This form is approved by the Commissioner of Revenue and may be reproduced.
Who signs it?
This certificate must be signed by and bear the name and address of the purchaser and his/her Account ID number or Federal Identification number. This certificate must also indicate the type of tangible personal property purchased and resold by the purchaser.
Is there a penalty?
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. (checked October 29, 2026)
When is this form not the right one?
This certificate is to be used when the purchaser intends to resell the tangible personal property or service in the regular course of business. Manufacturers claiming an exempt use of the materials, tools and fuel which will be used in the manufacture, processing or conversion of tangible personal property should use Form ST-12, Exempt Use Certificate. Tax-exempt organizations making purchases for other than resale are to use Form ST-5, Exempt Purchaser Certificate.
Where to get help with Form ST-4
If you have any questions about the acceptance or use of this certificate, please contact: Massachusetts Department of Revenue, Customer Service Bureau, PO Box 7010, Boston, MA 02204, or call (617) 887-MDOR or toll-free, in-state 1-800-392-6089.
Sources
[1] Form ST-4 (Rev. 8/16), Sales Tax Resale Certificate, Massachusetts Department of Revenue (the Official source link on this page).
