How to Fill Out Form ST-6

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

Form ST-6 example filled out, example: a boat bought from a private seller
Jane Ann Sample files Form ST-6 for a boat she bought privately. She paid 10,000.00 outside Massachusetts to a private seller, so Part A stays empty. The picture shows the filled form, and all its values are invented. She gives her Social Security number, so Federal Identification number stays empty, and she is an individual, so Business and Sole-proprietor stay empty. It is a new return, so Amended return stays empty. The boat is not a dealer sale, so Dealer sale, Rec. vehicle and Snow vehicle stay empty. The seller is a person, so Business name of seller and Federal Identification number (if dealer) stay empty. Approved by Department of Revenue representative is left blank because the Department completes it. No penalties or interest are due, so line 3 shows 0.00.

How to fill out Form ST-6, box by box

Name of purchaser/business and Business, Sole-proprietor or Individual

Form ST-6 example filled out, name of purchaser/business and Business, Sole-proprietor or Individual

Enter the Name of purchaser/business, the Federal Identification number and the Social Security number.

Fill in one of: Business, Sole-proprietor or Individual.

Mailing address, City/Town, State and Zip

Form ST-6 example filled out, mailing address, City/Town, State and Zip

Enter the Mailing address, then the City/Town, State and Zip.

Amended return

Form ST-6 example filled out, 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

Form ST-6 example filled out, dealer sale, Boat, Rec. vehicle or Snow vehicle

Fill in if: Dealer sale. Fill in if (select one): Boat, Rec. vehicle or Snow vehicle.

Model year, Make, Serial number and Date of sale

Form ST-6 example filled out, 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

Form ST-6 example filled out, 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 example filled out, 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

Form ST-6 example filled out, declaration and Signature of purchaser

The undersigned certifies under the penalties of perjury that all items and statements herein contained are true and accurate in every particular.

The purchaser signs on the Signature of purchaser line and enters the Title and the Date.

Business name of seller and Signature of seller

Form ST-6 example filled out, business name of seller and Signature of seller

Enter the Business name of seller (if any) and the Federal Identification number (if dealer).

The seller signs on the Signature of seller line and enters the Title and the Date.

Enter the Mailing address, City/Town, State and Zip.

Approved by Department of Revenue representative

Form ST-6 example filled out, approved by Department of Revenue representative

The Department of Revenue representative signs on the Approved by Department of Revenue representative line and enters the Date when tax payment for the amount entered in Part A or Part B has been received.

Erroneous information will result in suspension of registration.

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).

Massachusetts Form St 6 PDF Details

In Massachusetts, when someone purchases a boat, recreational vehicle, or snow vehicle, they must fill out the Massachusetts Department of Revenue Form ST-6, known as the Certificate of Payment of Sales or Use Tax for Boat, Recreation, or Snow Vehicle. This form is crucial for ensuring that the state's sales and use taxes on these types of vehicles are properly collected and reported. The form includes several sections that must be filled out, including the name and address of the buyer, the seller's details, and specific information about the sale, such as the sales price and any taxes paid. There are two main parts to the form: Part A for sales by registered dealers and Part B for sales by individuals who are not registered dealers. It's also designed to accommodate amended returns, should any details need to be corrected after the initial filing. The ST-6 form also carries legal weight, as signees must certify under penalty of perjury that all information provided is accurate. For sellers, it's an essential document that serves as proof that tax on the sale was collected and is now being remitted to the state. For buyers, it's a necessary step in legally operating their new purchase within Massachusetts. Failure to correctly fill out and submit this form can lead to penalties, making it an important aspect of the sales process for both parties involved.

QuestionAnswer
Form NameMassachusetts Form St 6
Form Length2 pages
Fillable?No
Fillable fields0
Avg. time to fill out30 sec
Other namesmassachusetts st6, form st 6, massachusetts st payment tax, ma form payment