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Business use tax is a 6.25% tax paid on out-of-state or out-of-country purchases that are used, stored or consumed in Massachusetts and on which no Massachusetts sales tax (or less than 6.25%) was paid.
Unlike the 6.25% sales tax, which is collected by sellers, use tax is generally paid directly to the state by the purchaser.
Keep in mind:
If your business is registered to collect sales tax, use tax is reported on and paid with your sales tax return.
If you business is not required to collect sales tax, a use tax is due by April 15th of the following year after your purchase.
Some examples of purchases which can be subject to business use tax are:
Unlike with the purchase of most items, (on which use tax is either due by April 15th of the following year or due with a sales and use tax return) use tax for these items are due by the 20th day of the following month after your purchase.
If you purchase these items outside of Massachusetts and bring them into Massachusetts within 6 months for permanent use, a use tax is due by the 20th day of the following month when it entered Massachusetts.
For example, if you purchased a motor vehicle in New Hampshire on January 1st and brought it into Massachusetts on June 30, a use tax would be due by July 20th.
After 6 months, the Department of Revenue may assert that a purchase is subject to use tax if it was always intended for use, storage or consumption in Massachusetts.
Generally, if you paid a sales tax of 6.25% or more to another state, you would not have to pay a use tax to Massachusetts. See TIR 03-1 for more information.
If you paid less than a 6.25% sales tax to another state you would owe the difference to Massachusetts if your vehicle was brought into Massachusetts for permanent use within 6 months.
If use tax is due on a motor vehicle or trailer purchased out-of-state or through a non-dealer sale, the tax must be paid to the Registry of Motor Vehicles.
If you are not registering your vehicle, the use tax must be paid with Form ST-7R.
Use tax on boats, snowmobiles or off-highway recreational vehicles must be reported and paid online with the ST-6 through MassTaxConnect or the paper Form ST-6.
If you are not a registered to collect sales tax:
Schedule C filers may not report use tax on business purchases together with their individual use tax on Form 1, Form 1-NR/PY or Form ST-11, Individual Use Tax Return.
Business use tax is not due when:
No credit is allowed for a sales tax or value-added tax (VAT) paid to another country, or for a local tax paid to any city, town or county.
Sales and Use Tax exemption forms can be found here.
Massachusetts presumes that any tangible personal property purchased outside of Massachusetts and brought into the state within six months is for use, storage or consumption and is subject to the use tax. This presumption may be challenged by the purchaser. When property is brought into Massachusetts 6 months after purchase, the Department of Revenue may assert that a purchase is subject to use tax if it was always intended for use, storage or consumption in Massachusetts.