INSTRUCTIONS: MASSACHUSETTS INDIVIDUAL USE TAX RETURN (Form ST-11)
Massachusetts residents must pay use tax on any items or services they consumed, stored or used in the state on which no state sales tax was paid. The amount owed can be calculated by completing a form ST-11, which must be filed by April 15 of the year following the calendar year in which all such purchases were made. The form can be found on the website of the government of Massachusetts.
Massachusetts Individual Use Tax Return ST-11 Step 1: Enter your name, Social Security number and complete address in the top left corner.
Massachusetts Individual Use Tax Return ST-11 Step 2: On line one, enter the calendar year in which the purchases in question were made.
Massachusetts Individual Use Tax Return ST-11 Step 3: Skip to the table on the bottom of the page. In the first column, enter the date of purchase for each item. In the second column, enter the name of the seller and the city and state in which the transaction took place. In the third column, give a description of the items in question and the quantity purchased.
Massachusetts Individual Use Tax Return ST-11 Step 4: In the fourth column, enter the sales price of each item. Total these and enter the sum on both line nine and line two.
Massachusetts Individual Use Tax Return ST-11 Step 5: Return to line three. Multiply line two by the 6.25% use tax rate.
Massachusetts Individual Use Tax Return ST-11 Step 6: Return to the table. In the last column, enter either the sales or use tax paid in another jurisdiction for each item or multiply the items individually by 6.25%, whichever produces a smaller number. Enter the total sum of the numbers in this column on line ten. Transfer this value to line four.
Massachusetts Individual Use Tax Return ST-11 Step 7: Subtract line four from line three to determine your balance due. Enter this on line five.
Massachusetts Individual Use Tax Return ST-11 Step 8: If filing late or submitting payment late, construct the website of the Massachusetts Department of Revenue for instructions on how to calculate penalty fees on line six and interest fees on line seven.
Massachusetts Individual Use Tax Return ST-11 Step 9: Total lines five through seven and enter the sum on line eight. This is the total due.
