These instructions explain the information requested by each section of the WebFile for Business application. You may wish to print and refer to these instructions during the registration process. If you have all the information outlined on the registration checklist, the application process will be straightforward.



Type of Registration
The form you are required to submit is determined by the type of registration you select. You will be asked to select from the following options:
 

  • New Registration
    Please select this option if you are registering a business for the first time.
  • Registration for Additional Business Location
    Please select this option if your business is already registered and you need to add a new business location. You will be able to register the new location for one or more tax types.
  • Registration for Additional Tax Type
    Please select this option if your business location is already registered and you need to add additional tax type(s) for the location.

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Registration Information
In this section you will be asked specific questions relating to the registration process.

  • Tax Type Information (Please select as many as apply)
    Check the box associated with each tax type for which you are registering. If you operate more than one location, you must complete an additional application for each location.
    • Withholding - Payroll Tax (Employer under the Income Tax Withholding Law)
      Check this box if you have employees at your business location from whom you are required to withhold state income taxes.
    • Withholding for Pension Plans, Annuities and Retirement Distributions
      Check this box if you are registering to withhold from a pension or annuity plan.
    • Sales/Use Tax on Goods Vendor
      Check this box if you are registering your business location for sales/use tax on goods collections.
    • Sales/Use Tax on Telecommunications Services Vendor
      Check this box if you are registering your business location for sales/use tax on telecommunications services collections
    • Meals Tax on Food and All Beverages
      Check this box if you are registering your business location for meals tax collections.
    • Purchasing in MA for Out-of-state Resale Only
      Check this box if you are registering only to buy goods in Massachusetts for resale in your home state or other states without paying the Massachusetts sales tax.
    • Room Occupancy Excise
      Check this box if you are registering your business location for room occupancy excise collections.
    • Governmental or Charitable Exempt Purchaser
      Check this box if you are registering so that you may purchase items without paying the sales tax because you are a nonprofit organization. If you are applying for exempt purchaser status, be sure to fax a copy of your IRS letter of exemption under Section 501(c)(3) of the Internal Revenue Code. Subordinate organizations covered under an IRS group exemption letter should fax a copy of the group exemption ruling and a copy of the organization's directory page listing the organization as an approved subordinate. Please fax additional documentation to 617-887-5059. You will be prompted later in the application to indicate whether or not you are exempt from paying U.S. income and local property taxes in the "Exempt Organization Information" section.
    • Chapter 180 Organization Selling Alcoholic Beverages
      Check this box if you are registering as a Chapter 180 Organization Selling Alcoholic Beverages.
    • Use Tax Purchaser
      Check this box if you are registering as a Use Tax Purchaser.
    • Boston Sightseeing Tour Surcharge
      Check this box if you are registering your business location to collect the Boston Sightseeing Tour Surcharge.
    • Boston Vehicular Rental Transaction Surcharge
      Check this box if you are registering your business location to collect the Boston Vehicular Rental Transaction Surcharge.
    • Parking Facilities Surcharge in Boston, Springfield and/or Worcester
      Check this box if you are registering your business location to collect the Parking Facilities Surcharge in Boston, Springfield and/or Worcester.
    • Cigar and Smoking Tobacco Excise
      Check this box if you are registering your business location to collect the Cigar and Smoking Tobacco Excise.

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  • Federal Identification and/or Social Security Number
    Certain types of organizations are required to file with the federal government to obtain a taxpayer identification number. These include:
    • Corporations;
    • Partnerships;
    • Limited partnerships;
    • Executors or administrators of trusts and/or estates;
    • Organizations with one or more employees; and
    • Civic, social and fraternal organizations otherwise exempt from tax.

Enter your Federal Identification number if you have been assigned one or your Social Security number if your business is a sole proprietorship. If you do not have a Federal Identification number, you should complete US Form SS-4, Application for Employer Identification Number. This form can be obtained by calling the IRS at 1-800-829-1040 or by visiting the Internal Revenue Service website. You may be able to receive your Federal Identification number over the phone by calling the Tele-TIN number for your state listed in the Form SS-4 instructions.

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  • Reason for Applying
    Other than legal requirements, what prompted you to register your business?
    • Started new business
      Select this item if you are registering a new business.
    • Purchased existing business
      Select this item if you purchased an existing business. You must not operate under the tax identification number(s) that were issued to the prior owner. You must reregister the business and obtain a new Federal Identification number. Use this new number on all tax forms and in any correspondence regarding your account. You will be prompted later in the application to enter the previous owner's name, address and tax number(s) so we can update our records.
    • Organizational change
      Select this item if the business' legal organizational status is being changed. For example, if your organization has changed from a sole proprietorship to a corporation, you must reregister. You will be prompted later in the application to enter the Federal Identification number and the close date (month, day and year) of the previous organization. You must cancel the original registration and submit a new registration for the new entity. You can cancel the original registration by sending a letter to: Massachusetts Department of Revenue, PO Box 7010, Boston, MA 02204. The letter should specify the name of the organization, the Federal Identification number (or Social Security number if a sole proprietorship) and the date the organization ceased doing business. You are required to file tax returns through the date the organization ceased doing business.
    • Other (explain)
      Select this item if you have a reason for applying that is not covered by one of the first three categories. Please provide an explanation of your situation.
  • Number of Locations
    Enter the number of business locations registered in Massachusetts that you operate. If you are registering your business for the first time, you must complete a registration application for each additional location at which you plan to collect one or more trustee taxes. You must also complete an additional registration application to add a new tax for a previously registered location.

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General Information
You will be asked a series of general questions about your business in this section.

  • Type of Organization and Type of Business
    Select the applicable item. If you select "Other," please provide an explanation of your organizational type and kind of business. If your business is a corporation, trust, association, fiduciary or partnership, you will be prompted later in the application for executive officer or general partner information including name, title and social security number. Corporations that select manufacturing as their business should fax a completed Form 355Q, Statement Relating to Manufacturing Activities, to 617-887-5059.
    Note: A husband and wife running a business together are considered a partnership, not a sole proprietorship.
  • Business Activity Code
    Enter the six-digit business activity code for your business. For example, if you operate a bookstore, your six-digit business activity code would be 451211.
  • Profit/Nonprofit
    Select the appropriate item. Remember, nonprofit organizations may have a responsibility to register for and collect a tax. For example, nonprofit organizations that sell tangible personal property are required to collect any applicable sales tax.
  • Legal Name
    Enter the name of the owner if this is a sole proprietorship, the name of the partnership, or the legal name as registered with the Secretary of State's office if this is a corporation.
    Note: If you are registering for the meals tax and your establishment serves alcoholic beverages, the legal name recorded with the Massachusetts Alcoholic Beverage Control Commission (ABCC) must be entered here.
  • Business Address and Telephone Number
    Enter the actual street address and the telephone number of your main location. Do not enter a PO box in this area. If you wish to enter a mailing address, you will be prompted to do so later in the application process. If you have more than one location, you should enter the address of your principal location or headquarters here.

If your organization is the subsidiary of another corporation, you will be prompted to enter the name of the parent corporation and the parent corporation's Federal Identification number.

If your organization is a sole proprietorship, you will be prompted to enter the name and Social Security number of the owner.

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Business Location Information
If you are registering more than one location, please complete a separate application for registration.

  • Trade Name
    Enter the trade name of your business. For example, Anne Smith might be the sole proprietor of a book store, which operates using the trade name Anne's Books. If your trade name is the same as the owner, partnership or legal corporate name, enter that name.
  • Location Address and Telephone Number
    Select "Use Principal Place of Business Address and Telephone (from previous page)" if the location address and telephone number are the same as the principal place of business. Otherwise, enter the address of the physical location of your business, as well as your telephone number. This might occur if a business has a separate headquarters from its operating locations. For example, a chain of motels might have its primary business location or headquarters in Chicago, but operate only one motel in Massachusetts. When registering to pay room occupancy excise, the company would record its headquarters' address and telephone number as the principal place of business and the physical location and telephone number of its Massachusetts motel in the business location information section.
  • Registration Certificate Mailing Address
    If you are registering for sales tax, meals tax or room occupancy excise, you will receive a Certificate of Registration. Select the item indicating where you want the certificate sent.
  • Tax Form Mailing Address
    Select the item indicating where you want your tax returns sent. If you want your returns sent somewhere other than your business or location address, you will be prompted later in the application to provide a mailing address for the tax returns for each applicable tax type.
  • Convention Center Finance District
    Select this item if your business is located within the Convention Center Finance District. A hyperlink to a map and street listing of the district is available.
  • Boston or Cambridge Hotel Business Location
    Select this item if your business location is within a hotel, motel or other lodging establishment in Boston or Cambridge.
  • Seasonal Business
    If your business is seasonal, select "Yes." If your business is not seasonal, select "No." If you operate a business that is seasonal under one tax, but operates year-round under another, select "Yes." You will be prompted later in the application to indicate the months of operation for each tax type.

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Tax Type Information
Refer to the information below for each tax type for which you are registering. If you are not registering for a particular tax type, no information will be requested for that tax type.

  • Estimate of Tax and Months of Operation
    Unless your business is seasonal, make the best estimate of the amount of tax you expect to withhold, collect or pay annually for each applicable tax type. Your estimates will determine the frequency with which you must file and remit these taxes. If you cannot make an estimate, we will issue forms that must be filed on a quarterly basis for withholding and sales tax and on a monthly basis for meals tax and room occupancy tax. Seasonal businesses will be required to indicate the months of operation for each applicable tax type.
  • Withholding
    • Date You Were First Required to Withhold
      Enter the date you were or will be required to withhold taxes at your business location.
    • Number of Employees
      Enter the number of people you employ in Massachusetts at your business location.
  • Sales/Use Tax on Goods
    • Date You Were First Required to Collect Sales/Use Tax on Goods
      Enter the date you were or will be required to collect sales/use tax on goods at your business location.
  • Sales/Use Tax on Telecommunications Services
    • Date You Were First Required to Collect Sales/Use Tax on Telecommunications Services
      Enter the date you were or will be required to collect sales/use tax on telecommunications services at your business location.
  • Meals Tax on Food and All Beverages
    • Food and All Beverages Served
      Check all that apply.
    • Operation of Vending Machines
      Check if you operate a food or beverage vending machine. You must register each location at which you operate a food or beverage vending machine(s). If you operate more than one vending machine at the same location, you need to register that location only once. If you operate a vending machine at a location where you are also registered for collection of meals tax as a restaurant, you need to register the location only once.
    • Date You Were First Required to Collect Meals Tax
      Enter the date you were or will be required to collect meals tax as the organization type indicated in line 11 at your primary business location.
    • Liquor License Holder
      Enter the name and address of the liquor license holder for this location as recorded at the Massachusetts Alcoholic Beverage Control Commission (ABCC). This must be the same legal name recorded in the "Principal Place of Business" section. If the name of the manager appears on the liquor license, it must be entered in this line and identified as "manager." For example, enter "John Brown - Manager".
    • Seating Capacity
      Enter the seating capacity of your restaurant or bar.
  • Room Occupancy Tax
    • Date You Were First Required to Collect Room Occupancy Excise
      Enter the date you were or will be required to collect room occupancy excise tax as the organization type indicated in line 11 at your primary business location.
    • Locality Code
      Enter your locality code. A hyperlink to a complete list of locality codes is provided. For example, if your business is located in Framingham, your locality code would be 100.
    • Number of Rooms
      Enter the number of rooms you will be renting in your hotel, motel, or lodging house.
  • Use Tax Purchaser
    • Date You Were First Required to Pay Use Tax
      Enter the date you were or will be required to pay use tax.
  • Convention Center Financing Surcharges
    • Date You Were First Required to Collect Convention Center Financing Surcharges
      Enter the date you were or will be required to collect the Boston Sightseeing Tour Surcharge, the Boston Vehicular Rental Transaction Surcharge, and/or the Parking Facilities Surcharge in Boston, Springfield and/or Worcester at your business location.
  • Cigar and Smoking Tobacco Excise
    • Date You Were First Required to Collect Cigar and Smoking Tobacco Excise
      Enter the date you were or will be required to collect cigar and smoking tobacco excise at your business location.

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Submitting your Application
Selecting the "Submit Application" button implies that you are the owner, a partner, or an officer of your organization. This application can also be submitted by someone else who has a Power of Attorney that permits him or her to register the organization with DOR. A copy of Form M-2848, Power of Attorney, must be faxed to the following number: 617-887-5059.

If you do not have access to a fax machine, you may mail any necessary attachments to:

Massachusetts Department of Revenue
Data Integration Bureau
PO Box 7022
Boston, MA 02204

Note: Mailing attachments may delay the processing of your application for registration.