Verify a Sales or Meals, Food & Beverage Tax Certificate

Updated: July 5, 2024

If your business has received a Form ST-4 from a potential buyer, you can find out if that buyer is registered with the Massachusetts Department of Revenue to collect sales or meals, food & beverage tax.

Please note: Certificates Form ST-1 or Meals, Food & Beverage do not serve as a substitute for the Form ST-4.

Go to MassTaxConnect.

You will be asked to provide the following:

• ID Type: This is what the buyer has filled out on the Form ST-4. It will either be a: 
  • Federal ID number
  • Meals, Food & Beverage Tax Account ID number or
  • Sales Tax Account ID number
     
• Seller's ID: This is decided by what ID the buyer submitted on their Form ST-4. If the buyer submitted their FEIN, you fill in your FEIN. If the buyer submitted their meals or sales ID, then you (the seller) fill out your meals or sales ID.
   
• Buyer's ID: This is either the FEIN, meals or sales tax ID number from the business who presented the Form ST-4.

You will receive a reply from MassTaxConnect immediately.

For further information about the use of resale certificates, see 830 CMR 64H.8.1: Resale and Exempt Use Certificates.