INSTRUCTIONS: MASSACHUSETTS CONTRACTOR'S SALES TAX EXEMPT PURCHASE CERTIFICATE (Form ST-5C)
When Massachusetts contractors make purchases on behalf of tax exempt entities in the course of a project, they must file a form ST-5C. This document can be found on the website of the government of Massachusetts.
Massachusetts Contractor's Sales Tax Exempt Purchase Certificate ST-5C Step 1: Part A must be completed by the government body, agency or the non-profit exempt entity which has been certified as a 501(c)(3) entity by the IRS. They must provide their exemption number, a contact phone number, their name, and a signature from an authorized representative, along with the date. Exempt government bodies and agencies must provide a form ST-2 certificate of exemption.
Massachusetts Contractor's Sales Tax Exempt Purchase Certificate ST-5C Step 2: Part B is to be completed by the contractor or subcontractor seeking the exemption. Indicate with a check mark whether you are a contractor or subcontractor.
Massachusetts Contractor's Sales Tax Exempt Purchase Certificate ST-5C Step 3: Give your business address and the date. If you have a vendor registration number, enter it.
Massachusetts Contractor's Sales Tax Exempt Purchase Certificate ST-5C Step 4: Give your contract or subcontract number, the date on which it was created, and the estimated date of completion for your project.
Massachusetts Contractor's Sales Tax Exempt Purchase Certificate ST-5C Step 5: Part C requires you to indicate with a check mark which of the exemptions listed you are claiming.
Massachusetts Contractor's Sales Tax Exempt Purchase Certificate ST-5C Step 6: Part D requires you to provide a written description of the project and its location.
Massachusetts Contractor's Sales Tax Exempt Purchase Certificate ST-5C Step 7: Part E requires you to itemize all purchases in question. Give the date of each purpose, a description of the product, the quantity purchased, and the price. Total the cost at the bottom of the table.
Massachusetts Contractor's Sales Tax Exempt Purchase Certificate ST-5C Step 8: On page one, the contractor or subcontractor or their representative should provide their signature and the title.
Massachusetts Contractor's Sales Tax Exempt Purchase Certificate ST-5C Step 9: When the form is filed with the seller, substantiating documentation concerning the project must be included. You should also provide a description and the location of all substantiating receipts and invoices.
