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Taxable telecommunications services include the following:
For more information see a Guide to Sales and Use Tax on Telecommunications.
To register to collect sales tax on Telecommunications, you need to register your business with MassTaxConnect.
An exemption of $30 per month applies to certain residential telephone services. Only one $30 exemption may be claimed per month by a residential customer at a service address.
Residential telephone service generally includes:
Individuals who live in places such as schools or nursing homes, are eligible for this exemption if the service is:
Telephone service provided to a business is not residential service even if the business is located in an individual's home.
If an otherwise residential telephone is used for business purposes, the business must file a Form ST-10, Business Use Tax Return, and pay tax.
Residential users are not required to present exemption certificates.
To learn more about non-taxable and exempt Telecommunications services, see a Guide to Sales and Use Tax on Telecommunications.