Form ST-6 at a glance
What it is: Form ST-6 is the Massachusetts Department of Revenue Certificate of Payment of Sales or Use Tax for Boat, Recreation or Snow Vehicle.
Where and when to file: The purchaser must file with Department of Revenue.
A filled-in Form ST-6 example: a boat bought from a private seller

How to fill out Form ST-6, box by box
Name of purchaser/business and Business, Sole-proprietor or Individual
Mailing address, City/Town, State and Zip
Amended return

If you need to change a line item on your return, complete a new return with the corrected information and fill in the “Amended Return” oval.
Generally, an amended return must be filed within three years of the date that your original return was filed.
By filling in the amended return oval, 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.
Visit mass.gov/dor/amend for additional information about filing an amended return, or filing an application for abatement.
Dealer sale, Boat, Rec. vehicle or Snow vehicle
Model year, Make, Serial number and Date of sale

Enter the Model year, Make of boat or vehicle, Model name and Engine size.
Enter the Type/length, the Serial or Vehicle Identification number and the Date of sale (mm/dd/yyyy).
Enter the Date first brought into Massachusetts (if purchased outside Massachusetts) (mm/dd/yyyy) and the City/town of boat mooring.
Enter the USCG documentation number, the Name of vessel and the Hailing port.
Part A. Sale by registered dealer

Part A is for a sale by a registered dealer: it is to be completed by the dealer and the tax collected before making delivery. If the sale is by a person other than a registered dealer, complete Part B on page 2. On line 1 (11), enter the Gross sales price (include cents); do not include the price of the trailer.
On line 2, enter the Trade-in allowance (if any).
Enter the Model year, Make of traded-in boat or vehicle and Serial or Vehicle Identification number.
On line 3, enter the Manufacturer's rebate.
On line 4, Total adjustments: add lines 2 and 3.
On line 5, Taxable sales price: subtract line 4 from line 1.
On line 6, Sales tax collected: multiply line 5 by .0625.
Part B. Sale by a person other than registered dealer

FORM ST-6, PAGE 2: enter the Name of purchaser/business, the Federal Identification number and the Social Security number.
Part B is for a sale by a person other than registered dealer. On line 1 (11), enter the Gross sales price (include cents). Do not include price of trailer.
On line 2 (12), Sales/use tax: multiply line 1 by .0625.
On line 3, enter the Penalties and interest.
On line 4 (14), Total: add lines 2 and 3.
Declaration and Signature of purchaser
Business name of seller and Signature of seller
Approved by Department of Revenue representative
More rules for Form ST-6
STAPLE CHECK HERE.
If your situation is different
You are disputing an assessment resulting from an audit, or requesting an abatement of penalties
If you are disputing an assessment resulting from an audit, or are requesting an abatement of penalties, do not file an amended return; you must file a Form ABT, Application for Abatement.
Common questions about Form ST-6
Where do I file it?
The purchaser must file with Department of Revenue.
Sources
[1] Form ST-6 (Rev. 3/15), Massachusetts Department of Revenue (the Official source link on this page).






