Massachusetts Sales Tax Resale Certificate

Sales Tax Resale Certificate
ST-4
Rev. 8/16
Massachusetts
Department of
Revenue

Form ST-4
Sales Tax Resale Certificate
Name of purchaser

Account ID number or Federal ID number

Address
City/Town

State

Zip

State

Zip

Type of business in which purchaser is engaged:
Type of tangible personal property or service being purchased (be as specific as possible):

Name of vendor from whom tangible personal property or services are being purchased:
Address

City/Town

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.
Signature of purchaser
Check applicable box:

Title
Single purchase certificate

Date
Blanket certificate

Notice to Vendors

Notice to Purchasers

1. Massachusetts General Laws assume that all gross receipts of a
vendor from the sale of tangible personal property and services are
from sales subject to tax, unless the contrary is established. The burden of proving that a sale of tangible personal property or service by
any vendor is not a retail sale is placed upon the vendor unless he/she
accepts from the purchaser a certificate declaring that the property or
service is purchased for resale.

1. 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.

2. A resale certificate relieves the vendor from the burden of proof only
if it is taken in good faith from a purchaser who is engaged in the business of selling tangible property or services and who holds a valid
Massachusetts sales tax registration.

2. 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.

3. The good faith of the vendor will be questioned if he/she has knowledge of facts which give rise to a reasonable inference that the purchaser does not intend to resell the property or services. For example,
knowledge that a purchaser of particular merchandise is not engaged
in the business of selling the kind of merchandise or service he/she is
purchasing under this certificate would constitute grounds to question
the good faith of the vendor.
4. The vendor must make sure that the certificate is filled out properly
and signed before accepting it.
5. The vendor must retain this certificate as part of his/her permanent
tax records.
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.

3. 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.
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.
5. 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.
6. For further information about the use of resale certificates, see the
regulation on Resale and Exempt Use Certificates, 830 CMR 64H.8.1.
Warning: 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.

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