Updated: March 20, 2026
Here you will find a listing of business tax forms administered by the Massachusetts Department of Revenue (DOR).
Sales & Use Tax
Open PDF file, 28.64 KB,
Form AI-1: Business Taxpayer Change of Address and/or Information
(English, PDF 28.64 KB)
You can also notify DOR of your business change of address via MassTaxConnect.
Open PDF file, 102.54 KB,
Form ST-5C: Contractor’s Sales Tax Exempt Purchase Certificate
(English, PDF 102.54 KB)
Open PDF file, 58.19 KB,
Form ST-7R: Motor Vehicle Certificate of Payment of Sales or Use Tax
(English, PDF 58.19 KB)
Open PDF file, 50.4 KB,
Form ST-8: Sales Tax Exempt Certificate for Books Used for Instructional Purposes
(English, PDF 50.4 KB)
Open PDF file, 74.71 KB,
Form ST-10: Business Use Tax Return
(English, PDF 74.71 KB)
Open PDF file, 49.97 KB,
Form ST-11: Individual Use Tax Return
(English, PDF 49.97 KB)
Open PDF file, 110.36 KB,
Form ST-12: Exempt Use Certificate
(English, PDF 110.36 KB)
Open PDF file, 56.06 KB,
Form ST-12EC: Exempt Container Certificate
(English, PDF 56.06 KB)
Open PDF file, 65.88 KB,
Form ST-BDR: Claim for Bad Debt Reimbursement
(English, PDF 65.88 KB)
Withholding
Open PDF file, 273.17 KB,
Massachusetts Circular M: Income Tax Withholding Tables at 5.0% Effective January 1, 2026
(English, PDF 273.17 KB)
The percentage method tables have been updated to include the 4% surtax.
Open PDF file, 28.64 KB,
Form AI-1: Business Taxpayer Change of Address and/or Information
(English, PDF 28.64 KB)
You can also notify DOR of your business change of address via MassTaxConnect.
Open PDF file, 46.2 KB,
Form M-3: Reconciliation of Massachusetts Income Taxes Withheld for Employers
(English, PDF 46.2 KB)
Open PDF file, 100.98 KB,
Form M-4: Massachusetts Employee's Withholding Exemption Certificate
(English, PDF 100.98 KB)
Open PDF file, 40.29 KB,
Form M-4852: Substitute for Form W-2, Wage and Tax Statement
(English, PDF 40.29 KB)
Open PDF file, 29.79 KB,
Form M-4-MS: Annual Withholding Tax Exemption Certificate for Nonresident Military Spouse
(English, PDF 29.79 KB)
Open PDF file, 65.49 KB,
Form M-4P: Massachusetts Withholding Exemption Certificate for Pension, Annuity and Other Periodic and Nonperiodic payments
(English, PDF 65.49 KB)
Open PDF file, 924.14 KB,
Form M-941: Employer’s Return of Income Taxes Withheld
(English, PDF 924.14 KB)
Open PDF file, 37.32 KB,
Form NHR: New Hire and Independent Contractor Reporting Form
(English, PDF 37.32 KB)
Open PDF file, 37.79 KB,
Form PTE-EX: Withholding Exemption Certificate for Members of a Pass-Through Entity
(English, PDF 37.79 KB)
Open PDF file, 37.09 KB,
Form PWH-WA: Performer or Performing Entity Withholding Allocation Form
(English, PDF 37.09 KB)
Open PDF file, 278.77 KB,
Form W-2 Electronic Filing Specifications Handbook
(English, PDF 278.77 KB)
Meals, Food & Beverage
Meals (Prior to July 1, 2024)
Motor Vehicles
Open PDF file, 88.65 KB,
Form MV-AB2: Affidavit - Rescission of Sale of a Motor Vehicle
(English, PDF 88.65 KB)
Open PDF file, 59.37 KB,
Form MVU-5A: Application for Certification/Recertification to the Motor Vehicle Leasing List
(English, PDF 59.37 KB)
Open PDF file, 56.98 KB,
Form MVU-21: Affidavit in Support of a Claim for Exemption from Sales or Use Tax for a Motor Vehicle Transferred by Contest, Drawing or Raffle
(English, PDF 56.98 KB)
Open PDF file, 58.85 KB,
Form MVU-22: Affidavit in Support of a Claim for Exemption from Sales or Use Tax for Transfer of a Fire Engine or Ambulance
(English, PDF 58.85 KB)
Open PDF file, 90.65 KB,
Form MVU-23: Affidavit in Support of a Claim for Exemption from Sales or Use Tax for a Motor Vehicle, Trailer or Other Vehicle Transferred to an Insurer
(English, PDF 90.65 KB)
Open PDF file, 74.5 KB,
Form MVU-24: Affidavit in Support of a Claim for Exemption from Sales or Use Tax for a Motor Vehicle Transferred as a Gift
(English, PDF 74.5 KB)
Open PDF file, 73.24 KB,
Form MVU-25: Affidavit in Support of a Claim for Exemption from Sales or Use Tax for a Motor Vehicle Transferred by a Business Entity
(English, PDF 73.24 KB)
Open PDF file, 68.64 KB,
Form MVU-26: Affidavit in Support of a Claim for Exemption from Sales or Use Tax for a Motor Vehicle Transferred Within a Family
(English, PDF 68.64 KB)
Open PDF file, 55.1 KB,
Form MVU-27: Affidavit in Support of a Claim for Exemption from Sales or Use Tax for a Motor Vehicle Transferred by Intestacy, Will or Otherwise
(English, PDF 55.1 KB)
Open PDF file, 54.9 KB,
Form MVU-29: Affidavit in Support of a Claim for Exemption from Sales or Use Tax for a Motor Vehicle Purchased Outside of Massachusetts
(English, PDF 54.9 KB)
Open PDF file, 55.35 KB,
Form MVU-30: Affidavit in Support of a Claim for Exemption from Sales or Use Tax for a Motor Vehicle Transferred by Repossession
(English, PDF 55.35 KB)
Open PDF file, 71.65 KB,
Form MVU-33: Affidavit in Support of a Claim for Exemption from Sales or Use Tax for a Motor Vehicle Transferred to a Disabled Person
(English, PDF 71.65 KB)
Open PDF file, 58.19 KB,
Form ST-7R: Motor Vehicle Certificate of Payment of Sales or Use Tax
(English, PDF 58.19 KB)
Boats, Recreational & Snow Vehicles
Open PDF file, 83.5 KB,
Form ST-6: Certificate of Payment of Sales or Use Tax for Boat, Recreation or Snow Vehicle
(English, PDF 83.5 KB)
MassTaxConnect is the recommended method to file and pay Form ST-6. You may also print and fill out a Form ST-6, and mail with payment to Mass. DOR - Trustee Tax Bureau, Contact Center - 200 Arlington St. 4th Floor - Chelsea, MA 02150.
Open PDF file, 56.67 KB,
Form ST-6E: Claim for Exemption from Sales or Use Tax on Boat, Recreation or Snow Vehicle
(English, PDF 56.67 KB)
MassTaxConnect is the recommended method to file Form ST-6E. You may also print and fill out a Form ST-6E, and mail it to Mass. DOR - Trustee Tax Bureau, Contact Center - 200 Arlington St. 4th Floor - Chelsea, MA 02150.
Room Occupancy
Convention Center Financing (CCF)
Open PDF file, 50.63 KB,
Form CCF-PF: Surcharge for Parking Facilities in Boston, Springfield and Worcester
(English, PDF 50.63 KB)
Open PDF file, 66.03 KB,
Form CCF-ST: Surcharge for Sightseeing Tours in Boston
(English, PDF 66.03 KB)
Open PDF file, 514.43 KB,
Form CCF-VR: Convention Center Financing Surcharge
(English, PDF 514.43 KB)
IMPORTANT INFORMATION: All convention center financing surcharge returns must be filed online through MassTaxConnect. Failure to do so will result in paper returns being sent back to the taxpayer.
Open PDF file, 491.56 KB,
Form VRS: Vehicle Rental Transaction Contract Surcharge (for Vehicle Rental Contracts Executed in Revere)
(English, PDF 491.56 KB)
IMPORTANT INFORMATION: All vehicle rental surcharge returns must be filed online through MassTaxConnect. Failure to do so will result in paper returns being sent back to the taxpayer.
Telecommunications
Marijuana
Tradeshow and Flea Market Promoters
Ferry Embarkation Fee
Open PDF file, 96.05 KB,
Form FE: Ferry Embarkation Fee
(English, PDF 96.05 KB)
Marketplace Facilitator
Request a Certificate of Good Standing-Tax Compliance or a Corporate Tax Lien Waiver
MassTaxConnect: Request a Certificate of Good Standing-Tax Compliance or a Corporate Tax Lien Waiver
Open PDF file, 41.33 KB,
Request for a Certificate of Good Standing and/or Tax Compliance or Waiver of Corporate Tax Lien
(English, PDF 41.33 KB)
For a faster response, submit your request via MassTaxConnect.
Contact
Phone
Contact Center
(617) 887-6367
Toll-free in Massachusetts
(800) 392-6089
9 a.m.–4 p.m., Monday through Friday
Phone
Address
Massachusetts Department of Revenue
Problem Resolution Office P.O. Box 9552
Boston, MA 02114
Problem Resolution Office P.O. Box 9552
Boston, MA 02114
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