Home Tax Form ST-9Q Quarterly Sales and Use Tax Return

Form ST-9Q Quarterly Sales and Use Tax Return

 

INSTRUCTIONS: MASSACHUSETTS QUARTERLY SALES AND USE TAX RETURN (Form ST-9Q)

 

 

Any Massachusetts vendor whose total sales and use tax liability for a calendar year is projected to be between $101 and $1200 must file a quarterly return for these taxes with the state. Massachusetts vendors whose sales and use tax liability is expected to be $100 or less for a calendar year should file a form ST-9A on an annual basis. Massachusetts vendors whose sales and use tax liability for the year is expected to be $1200 or greater must file a form ST-9 on a monthly basis. All of these forms can be found on the website of the Massachusetts Department of Revenue.

 

Massachusetts Quarterly Sales And Use Tax Return ST-9Q Step 1: Enter the federal identification number of your business and the end date of the quarter for which you are filing.

 

Massachusetts Quarterly Sales And Use Tax Return ST-9Q Step 2: If you are filing a return for a business which has ceased operation and wish to close your sales tax account, check the box where indicated.

 

Massachusetts Quarterly Sales And Use Tax Return ST-9Q Step 3: On line 1, enter your gross sales for the period.

 

Massachusetts Quarterly Sales And Use Tax Return ST-9Q Step 4: On line 2, enter the total of all sales for resale purposes and other exempt sales and adjustments.

 

Massachusetts Quarterly Sales And Use Tax Return ST-9Q Step 5: On line 2a, enter your total sales of materials, tools and fuel. On line 2b, enter your sales of machinery and replacement parts. Total lines 2, 2a and 2b and enter the sum on line 3.

 

Massachusetts Quarterly Sales And Use Tax Return ST-9Q Step 6: Subtract line 3 from line 1 and enter the result on line 4 to determine your total taxable sales.

 

Massachusetts Quarterly Sales And Use Tax Return ST-9Q Step 7: On line 5, enter all purchases of items or services used in the state on which no state sales tax was paid.

 

Massachusetts Quarterly Sales And Use Tax Return ST-9Q Step 8: Add lines 4 and 5 and enter the sum on line 6. Multiply this by .0625 to determine your total tax due.

 

Massachusetts Quarterly Sales And Use Tax Return ST-9Q Step 9: Only tobacco retailers should complete lines 8 and 9. Only those filing or paying late need to complete line 10.

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