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DOR Sales and Use Tax Forms

Here you will find an alphabetical listing of sales and use tax forms administered by the Massachusetts Department of Revenue (DOR).

Page updated: February 19, 2020.

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Table of Contents

Sales and Use

Form AI-1: Taxpayer Change of Address for Businesses (PDF 38.12 KB)

You can also notify DOR of your business change of address via MassTaxConnect.

Form SSR: Monthly Satellite Service Return (PDF 936.94 KB)

Form ST-4: Sales Tax Resale Certificate (PDF 77.2 KB)

Form ST-5: Sales Tax Exempt Purchaser Certificate (PDF 61.11 KB)

Form ST-5C: Contractor’s Sales Tax Exempt Purchase Certificate (PDF 63.94 KB)

Form ST-6: Certificate of Payment of Sales or Use Tax for Boat, Recreation or Snow Vehicle (PDF 65.49 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 present it with payment to one of DOR's District Counter Office's or mail with payment to Mass. DOR - Trustee Tax Bureau, Contact Center - 200 Arlington St. 4th Floor - Chelsea, MA 02150.

Form ST-6E: Claim for Exemption from Sales or Use Tax on Boat, Recreation or Snow Vehicle (PDF 45.7 KB)

MassTaxConnect is the recommended method to file Form ST-6E. You may also print and fill out a Form ST-6E, and present it to one of DOR's District Counter Office's or mail it to Mass. DOR - Trustee Tax Bureau, Contact Center - 200 Arlington St. 4th Floor - Chelsea, MA 02150.

Form ST-7R: Motor Vehicle Certificate of Payment of Sales or Use Tax (PDF 40.09 KB)

Form ST-8: Sales Tax Exempt Certificate for Books Used for Instructional Purposes (PDF 51.65 KB)

Form ST-9: Sales and Use Tax Return (PDF 486.38 KB)

Form ST-10: Business Use Tax Return (PDF 72.5 KB)

Form ST-11: Individual Use Tax Return (PDF 44.87 KB)

Form ST-12: Exempt Use Certificate (PDF 87.11 KB)

Form ST-12B: Sales Tax Exempt Certificate for Sales of Certain Medical Equipment (PDF 53.5 KB)

Form ST-12EC: Exempt Container Certificate (PDF 51.15 KB)

Form ST-13: Small Business Energy Exemption Certificate for Purchases On or After April 1, 2006 (PDF 87.41 KB)

NEW! Beginning 1/1/2019 qualified small businesses must register for this exemption online through MassTaxConnect. For more information visit the webpage Form ST-13 replaced by online application for small business energy exemption.

Form ST-BDR: Claim for Bad Debt Reimbursement (PDF 65.88 KB)

Revised May 2019

Form STS: Sales and Use Tax on Telecommunications Services Return (PDF 937.7 KB)

Form STS Instructions (PDF 76.14 KB)

Meals

Form ST-MAB-4: Sales Tax on Meals, Prepared Food and All Beverages Return (PDF 964.08 KB)

Form ST-MAB-4 Instructions (PDF 83.73 KB)

Form 180 with Instructions: Tax Return of Certain Corporations, Associations and Organizations Engaged in the Sale of Alcoholic Beverages (PDF 72.38 KB)

Form ST-BDR-Meals: Claim for Bad Debt Reimbursement (PDF 53.06 KB)

Revised May 2019

Motor Vehicles

Form MV-AB2: Affidavit - Rescission of Sale of a Motor Vehicle (PDF 81.57 KB)

Form MVU-5A: Application for Certification/Recertification to the Motor Vehicle Leasing List (PDF 52.63 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 (PDF 51.13 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 (PDF 51.38 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 (PDF 85.99 KB)

Revised November 2018

Form MVU-24: Affidavit in Support of a Claim for Exemption from Sales or Use Tax for a Motor Vehicle Transferred as a Gift (PDF 52.29 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 (PDF 69.59 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 (PDF 52.07 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 (PDF 61.86 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 (PDF 51.5 KB)

Form MVU-30: Affidavit in Support of a Claim for Exemption from Sales or Use Tax for a Motor Vehicle Transferred by Repossession (PDF 51.15 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 (PDF 56.09 KB)

Form ST-7R: Motor Vehicle Certificate of Payment of Sales or Use Tax (PDF 40.09 KB)

Telecommunications

Form STS: Sales and Use Tax on Telecommunications Services Return (PDF 937.7 KB)
Form STS Instructions (PDF 76.14 KB)
Form ST-10: Business Use Tax Return (PDF 72.5 KB)

Tradeshow and Flea Market Promoters

Form PR-1: Promoter’s Registration Application (PDF 39.06 KB)

Form PR-3: Promoter's Report (XLSX 93.48 KB)

Contact

Phone

Tax Department (617) 887-6367
Toll-free in Massachusetts (800) 392-6089

9 a.m.–4 p.m., Monday through Friday

Online

Contact Us Your one-stop connection to DOR. 
MassTaxConnect Log in to file and pay taxes. 
Receive email updates Subscribe to receive updates from DOR. 

Phone

(617) 626-3410

Address

Massachusetts Department of Revenue
Office of Disability and Equal Opportunity, PO Box 9557
Boston, MA 02114
Directions 
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