Massachusetts St 13 PDF Details

In the Commonwealth of Massachusetts, small businesses have the opportunity to alleviate some of their operational costs through a tax exemption specifically designed for energy purchases. Authorized by the Massachusetts Department of Revenue, the ST-13 form, officially known as the Small Business Energy Exemption Certificate, serves as a crucial tool for eligible businesses aiming to exempt themselves from sales tax on energy used solely for their operations. This exemption is applicable to businesses that, during the previous calendar year, reported a gross income of less than $1,000,000 and anticipate maintaining this income level for the current year. Additionally, to qualify, these entities must have five or fewer employees. The ST-13 form not only facilitates small business operations by reducing overhead costs associated with gas, steam, electricity, and heating fuel but also mandates accurate record-keeping by the purchaser to prove eligibility for the exemption. Vendors, in turn, are tasked with maintaining detailed records of transactions covered under this exemption. Furthermore, the form is designed with options for either a single purchase or blanket certificate for a calendar year, providing flexibility in how the exemption is applied. The Massachusetts Department of Revenue supports this initiative with comprehensive instructions for both vendors and purchasers, ensuring that the process is transparent and that the exemption benefits rightly eligible small businesses. However, it’s critically important for businesses to use this certificate correctly to avoid penalties for misuse, underscoring the balance between offering small business support and ensuring compliance.

QuestionAnswer
Form NameMassachusetts St 13
Form Length2 pages
Fillable?No
Fillable fields0
Avg. time to fill out30 sec
Other namesma form energy, st 13 form, massachusetts form energy, massachusetts small exemption

Form Preview Example

Form ST-13

Small Business Energy Exemption Certificate

for Purchases On or After April 1, 2006

Rev. 2/06

Massachusetts

Department of

Revenue

Vendor’s name

Address

City/Town

State

Zip code

 

 

 

Description of energy being purchased (check one):

Number of employees

 

Gas

Steam

Electricity

Heating Fuel

I hereby certify that the energy described above is purchased solely for my own use as a qualifying small business which, during the previous calendar year, had gross income of less than $1,000,000 and which reasonably expects to have gross income of less than $1,000,000 for the current calendar year, and which has five or fewer employees. I further certify that I have records sufficient to document the eligibility of the business claiming exemption under this certificate. This certificate may not be used to claim exemption if any portion of the energy purchased is provided to or for the benefit of other entities.

Full liability is hereby assumed by the purchaser for the payment of any use tax due in the event that the purchaser does not meet all of the requirements above. This certificate shall be considered part of each order unless revoked in writing. All vendor purchase orders under this certificate shall clearly state that they represent purchases for the use of exempt small business.

Signed under the penalties of perjury.

Signature

Title

 

 

 

 

Name of company

 

Federal Identification number

 

 

 

Address

 

 

 

 

 

City/Town

State

Zip code

 

 

 

Date

 

 

Type of certificate (check one):

Single Purchase Certificate

Blanket Certificate (for calendar year

 

)

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

Form ST-13 Instructions

General Information

All business entities with gross income of less than $1,000,000 for the previous calendar year and that reasonably expect to have gross income of less than $1,000,000 in the current calendar year, that have five or fewer employees are exempt from paying a sales tax on their purchases of gas, steam, electricity and heating fuel solely for their own use. A business that may not have had gross in- come during the preceding calendar year, such as a newly-formed business, may be eligible for exemption if it reasonably expects to have gross income of less than $1,000,000 for the current calen- dar year.

Any purchaser which seeks this exemption must complete Form ST-13, Small Business Energy Exemption Certificate. A signed copy of this form must be submitted to the vendor(s) in order for the small business to claim the exemption. The small business exemp- tion applies only to purchases on or after the date this certificate is signed and presented to the vendor.

Instructions to Vendors

The burden of proving that a business is entitled to the small busi- ness exemption is on the vendor unless the vendor accepts in good faith a copy of this certificate, Form ST-13.

For each sale exempt from sales tax under the small business ex- emption, vendors must keep a record of the name, address, and federal identification number of the small business claiming the ex- emption, the sales price of each sale and a copy of Form ST-13. For further information regarding the requirements for retaining rec- ords, see Massachusetts Regulation 830 CMR 62C.25.1.

Instructions to Purchasers

A purchaser ordinarily must present this certificate to the vendor for each calendar year on or before the date of its first purchase of taxable fuel in each new calendar year. If a purchaser presents the certificate after this date, the certificate only applies to purchases made on or after the date the certificate is signed and presented to the vendor.

For purposes of this exemption, an “employee” includes any part- ner, owner or officer of the business who normally works for the business for thirty hours or more per week. Unless a taxpayer dem- onstrates otherwise, the Commissioner of Revenue will presume that any partner, owner or officer who regularly works for a business normally works for the business for thirty hours or more per week.

“Employee” also includes any other individual who is an employee as defined for federal tax withholding purposes under Internal Revenue Code (I.R.C.) Sec. 3401 and who normally works for the business for thirty hours per week or more and who is hired for a period of five months or more.

In determining number or employees, a business entity must con- sider all employees, not just employees at a particular location of the business.

If a business is a member of an affiliated group, as defined in I.R.C. Sec. 1504, all employees of all members of the group must be counted to determine whether the entire affiliated group qualifies as a small business.

The business must maintain adequate weekly employee time and wage records to substantiate any claim to this exemption.

If at any time a business that has claimed a small business exemp- tion under this certificate ceases to qualify for exemption, it must notify the vendor in writing.

A purchaser is liable for the payment of any use tax in the event that the purchaser is not eligible for the exemption.

For further information about the Small Business Energy Exemp- tion, see Massachusetts Regulation 830 CMR 64H.6.11; Technical Information Release 06-2.

Warning: 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.

If you have any questions about the acceptance or use of this cer- tificate, please contact the Massachusetts Department of Revenue at (617) 887-MDOR.

How to Edit Massachusetts St 13 Online for Free

There is nothing difficult regarding completing the ma form energy when using our PDF editor. By taking these basic steps, you will definitely get the prepared document in the minimum period you can.

Step 1: The following page includes an orange button that says "Get Form Now". Click it.

Step 2: You can now change the ma form energy. The multifunctional toolbar lets you add, remove, customize, and highlight content or perhaps carry out other commands.

The next few sections are what you will have to fill out to obtain the ready PDF file.

form 13 ma empty spaces to complete

Put down the information in the Address, CityTown, Date, State, Zip code, Type of certificate check one, Single Purchase Certificate, and Blanket Certificate for calendar area.

part 2 to filling out form 13 ma

Step 3: Choose the Done button to make sure that your finalized file is available to be transferred to every electronic device you end up picking or mailed to an email you specify.

Step 4: You could make duplicates of the file tokeep clear of different upcoming complications. You should not worry, we do not distribute or watch your information.

Watch Massachusetts St 13 Video Instruction

Massachusetts St 13 isn’t the one you’re looking for?

Related Documents

  • Tsp 13 Form

    "... Federal retirement thrift investing board 77 Street NE Washington DC 20002 13 TSP bulletin. Questions about this bulletin can be directed at the federal retirement thrift Investment Board at 202-942-1460. This bulletin is titled: General ..."

  • Ndpc Form 13

    "... For use in district court, no attorney required in north dakota for the case of an estate of deceased personal representatives assignment. ..."

  • Rta Form 13

    "... Rta Form 13 ..."

  • Trec 20 13

    "... Contract concerning page of Z wv. tsr QP on ml.jih. gf.edc Bay wv. tsrQP on ml.kih.fed cba. Address of the property. The property is co-lect iv.ely called the property. Accessories and wiring for the heating ..."

Please rate Massachusetts St 13

1 Votes

Related Resources

If you believe this page is infringing on your copyright, please familiarize yourself with and follow our DMCA notice and takedown process - click here to proceed .