INSTRUCTIONS: MASSACHUSETTS BUSINESS USE TAX RETURN (Form ST-10)
All Massachusetts businesses must file an annual use tax return documenting purchases of goods for use, consumption and storage within the state on which no state sales tax has been paid. This form ST-10 is due on the same day as your federal income tax return and must submitted with or without payment. The form can be found on the website of the Massachusetts Department of Revenue.
Massachusetts Business Use Tax Return ST-10 Step 1: In the section at the top left of the page, enter the name of the business, its federal identification number and its address.
Massachusetts Business Use Tax Return ST-10 Step 2: On line one, enter the year the purchases in question were made.
Massachusetts Business Use Tax Return ST-10 Step 3: Skip to the table above line nine. Complete the table in which you are required to itemize all such purchases. Give the date of purchase for each item, the name of the seller, the city and state of purchase, a description of the item in question and the quantity purchased.
Massachusetts Business Use Tax Return ST-10 Step 4: Enter the sales price in column A. Total all sums in this column on line nine and transfer them to line two.
Massachusetts Business Use Tax Return ST-10 Step 5: In column B, enter either the sales and use tax paid in other jurisdictions or multiply the sales price by 6.25%, whichever number is less. Total all numbers in this column and enter the sum on line ten. Transfer this sum to line four.
Massachusetts Business Use Tax Return ST-10 Step 6: On line three, multiply line two by 6.25% to determine the use tax owed.
Massachusetts Business Use Tax Return ST-10 Step 7: Subtract line four from line three. Enter this balance on line five. This number cannot be less than zero.
Massachusetts Business Use Tax Return ST-10 Step 8: Consult instructions on the website of the Massachusetts Department of Revenue to calculate your penalty due on line six and interest due on line seven if you are filing or submitting payment late.
Massachusetts Business Use Tax Return ST-10 Step 9: Add lines five through seven. Enter the total on line eight.
Massachusetts Business Use Tax Return ST-10 Step 10: Sign and date the form. Enter your job title.
