Form St-4 - Sales Tax Resale Certificate Massachusetts Department Of Revenue
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FORM ST-4
Rev.4/92
Sales Tax Resale Certificate
Massachusetts
Department of Revenue
______________________________________________________________________________
Name of Purchaser
Social Security or Federal ID Number
_____________________________________________________________________________
Address
______________________________________________________________________________
City/Town
State
Zip
_____________________________________________________________________________
Name and address of the vendor from whom tangible personal property or services are being purchased
J&J Flooring Group, LLC
P.O. Box 1287
Dalton
GA.
30722
Type of tangible personal property or service being purchased (be as specific as possible):
carpet, adhesive and seam sealer
I hereby certify that I hold a valid Massachusetts Vendor's Registration, issued by the Commissioner of Revenue,
pursuant to Massachusetts General Laws, Chapter 64H, section 7, and that I am in the business of selling the kind
of tangible personal property or services being purchased under this certificate, and that I intend to sell such
property or services in the regular course of my business.
Signature of Purchaser
Title
Date
Signed under the penalties of perjury.
___________________________________________________________________________________________
_
Check appropriate exempt reason
__ Single Purchase Certificate
__ Blanket Certificate
Notice
to
Vendors
Notice to Purchasers
1.Massachusetts General laws assume that all
1. This Certificate is not to be used by a
receipts of a vendor from the sale of tangible personal
manufacturer (use Form ST-12) or an exempt
property and services are from sales subject to tax,
organization (use Form ST-5).
unless the contrary is established. The burden of
2. The purchaser must hold a valid Massachusetts
proving that a sale of tangible personal property or
vendor registration. If you need to apply for a
service by any vendor is not a retail sale is placed
registration, please complete and file Massachusetts
upon the vendor unless he/she accepts from the
Form TA-1, Application for Original Registration, Form
purchaser a certificate declaring that the property or
TA-1 may be obtained at any DOR office or by calling
service is purchased for resale.
(617) 727-4490.
2. A resale certificate relieves the vendor from the
3. This certificate must be signed by and bear the
burden of proof only if it is taken in good faith from a
name and address of the purchaser and his/ her
purchaser who is engaged in the business of selling
Federal Identification Number. This certificate must
tangible property or services and who holds a valid
also indicate the type of tangible personal property
Massachusetts sales tax registration.
purchased and resold by the purchaser.
3. The good faith of the vendor will be questioned if
4. If a purchaser who gives a certificate makes any
he/she has knowledge of facts which give rise to a
use of the property other than retention, sale in the
reasonable inference that the purchaser does not
regular course of business, such property will be
intend to resell the property or services. For example,
subject to the Massachusetts use tax, as of the time
knowledge that a purchaser of particular merchandise
the property is first used by him/her.
is not engaged in the business of selling the kind of
5.If you are engaged in a service activity, and are
merchandise or service he/she is purchasing under
unsure as to the eligibility of the tangible personal
this certificate would constitute grounds to question
property being purchased for resale, see the
the good faith of the vendor.
regulation on Service Enterprises, 830 CMR 64H.1.1.
4. The vendor must make sure that the certificate is
6. For further information about the use of resale
filled out properly and signed before accepting it.
certificates, see the regulation on Resale and Exempt
5. The vendor must retain this certificate as part of
Use Certificates, 830 CMR 4H. 8.1.
his/her permanent tax records.
Warning: Willful misuse of this certificate may result in
criminal tax evasion sanctions of up to one year in
prison and $10,000 ($50,000 for corporations) in
fines.
SALES TAX LIABILITY IS BASED ON DELIVERY LOCATION YOU MUST HAVE A RESALE CERTIFICATE ON
FILE FOR ALL STATES WE SHIP TO FOR YOUR BENEFIT.
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