This Regulation repeals and replaces the existing regulation to conform to legislative amendments to M.G.L. c. 64H, § 6(qq), which exempts from sales tax sales of gas, steam, electricity, and heating fuel for use by qualifying small businesses having five or fewer employees and having gross income of less than $1,000,000. This regulation, in particular:
- provides definitions and rules for determining employee status and explains the rules requiring aggregation of employees of affiliated businesses,
- provides rules regarding effect of purchaser status and usage of energy on eligibility for exemption,
- provides substantiation requirements for purchasers claiming exemption, including the good faith requirement for a purchaser's presentation of, and a vendor's acceptance of the Qualifying Small Business Exemption Certificate, Form ST-13,
- provides special rules applicable to seasonal businesses in determining eligibility for exemption.