A Completed <strong>Registration Form</strong> (All applicable fields must be completed) and the required materials from either A, B, or C based on the type of contract.
A. Labor and Materials Contracts must also include one of the following:
- Surety Check equaling 6.25% of total contract price
B. Labor Only Contracts must include a copy of the "scope of the work" section from the actual contract.
C. Exempt Contracts must include the following:
- Copy of the form ST- 2 (certificate of exemption) showing that the Organization is exempt and;
- A Completed form <strong>ST - 5C</strong> (contractor' sales tax exempt purchase certificate)
NOTE: A list of all out-of-state subcontractors must be submitted along with the completed registration form
Completed registration forms must be signed and dated by an authorized representative. The completed forms along with required materials from A, B, or C should be sent to:
Massachusetts Department of Revenue
Out of State Contractor's Unit
200 Arlington Street, Rm 4300
Chelsea, MA 02150
Upon receipt of the completed registration and Bond / Surety, a Notice of Certification indicating that you are in compliance of the law will be issued.
Other Possible Tax Issues
Massachusetts Income tax applies to all wages earned in Massachusetts, whether or not the worker is a resident of Massachusetts per M.G.L. 62B Out of State Contractors must register for withholding tax and properly withhold and remit withholding taxes. If you are not registered for withholding taxes you must complete a registration <strong>Form TA-1</strong> to register for withholding.
Any business that employs one or more individuals and does business in Massachusetts is required to file quarterly wages reports with the Massachusetts Division of Unemployment Assistance (DUA). Visit the DUA QUEST website for more information.
Corporate Excise / Income Tax
M.G.L. c. 63, s. 39 , imposes an excise upon all foreign corporations that enjoy, under the protection of the laws of the Commonwealth, the powers, rights, privileges, and immunities derived from the corporate form of existence and operation. The Commissioner will construe M.G.L. c. 63, s. 39, as asserting the tax jurisdiction of Massachusetts to the extent permitted by the Constitution and laws of the United States, unless a specific statutory exclusion from taxation exists. In general, a foreign corporation is subject to the tax jurisdiction of Massachusetts under M.G.L. c. 63, s. 39, if it engages in any of the activities listed in <strong>830 CMR 63.39.1</strong> (4), unless those activities fall within the exceptions described in 830 CMR 63.39.1(5) (relating to P.L. 86-272) or 830 CMR 63.39.1(6) (other exceptions).
Performing activities relating to construction contracts generally exceed protected activities under P.L 86-272 requiring a corporate excise return to be filed.