Form STS Instructions: Sales and Use Tax on Services Return

The Form STS must be filed online with MassTaxConnect. This page only provides line by line return instructions and related resources.

Instructions

After reviewing the instructions below, log in to MassTaxConnect to file Form STS: Sales and Use Tax on Telecommunications Services Return.

Line 1. Gross sales of services. 1. Enter the sum of all Massachusetts sales of telecommunications services during the filing period. 

Line 2. Sales for resale/exempt sales or other adjustments. Enter the amount included in line 1 that represents sales of telecommunications services for resale (customer has provided a Form ST-4, Resale Certificate) or other exemption (customer has provided a Form ST-5 or ST-12). 

Line 3. Taxable sales. This is the difference between gross sales of services in line 1 and total nontaxable sales in line 2. 

Line 4. Sales tax. This is the product of taxable sales in line 3 multiplied by the state sales tax rate of .0625 (6.25%). 

Line 5. Use tax purchases. Enter total purchases subject to use tax in Massachusetts. A use tax is due on the storage, use or other consumption in Massachusetts of tangible personal property purchased from any vendor if a sales tax has not been previously paid. 

Line 6. Use tax. This is the product of use tax in line 5 multiplied by the use tax rate of .0625 (6.25%). 

Line 7. Total sales and use tax. This is the total of sales tax in line 4 and use tax in line 6. 

Line 8. Advance payment (from DOR records). This is the total of all payments made for the tax period before the date the return is filed. Learn more about advance payment requirements.

Line 9. Amount due after previous payments. This is the difference between the total amount due in line 7 and any advance payment in line 8. 

Line 10. Advance payment penalty. Only for filers subject to the advance payment requirement: Enter the amount of applicable penalty for underpayment of your advance payment. To calculate, visit the Self-Assessed Advance Payment Penalty Worksheet (PDF).

Line 11. Balance due with return. This is the sum of the amount due after previous payments on line 9 and any self-assessed advance payment penalty on line 10.

Overpayment on Current Return

A negative amount in line 11 indicates an overpayment. DOR will refund any overpayments unless other taxes are owed.

All Sales & Use, Business, & Other Tax Forms

All DOR Sales & Use Tax Forms  All DOR Business Tax Forms  All DOR Tax Forms 

Related Resources

Sales & Use Tax for Businesses  Sales & Use Tax Guide  All Business Taxes