Form Dpp1 - Application For Direct Payment Permit Page 5

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FORM DPP1
COMMONWEALTH OF MASSACHUSETTS
DEPARTMENT OF REVENUE
8/00
APPLICATION FOR
DIRECT PAYMENT PERMIT
NEW
RENEWAL
Business Name:
D/B/A:
Federal Identification No:
Business Address:
Name of Owner, Partners,
Corporate Officers, LLC
Members:
Contact Person:
Telephone Number: (
)
Describe your business in detail:
Answer all the following questions:
!
Does your business now hold a Massachusetts Direct Payment Permit?
Yes
No
Number_________
!
Has your business ever held a Massachusetts Direct Payment Permit?
Yes
No
Number_________
!
Are you registered for Sales/Use Tax? If registered enter Federal ID or Registration #
Yes
No
Pending
Number: ___________________.
TA-1 Application Attached
!
Are you presently under Audit for Sales/Use Tax?
Yes
No
!
Does your accounting system have sufficient internal controls to accrue sales/use
tax accurately?
Yes
No
!
Can your accounting system isolate purchases for your Massachusetts registered locations?
Yes
No
!
Does your accounting system maintain separate general ledger accounts for sales tax collected
from customers and for sales/use tax accrued?
Yes
No
!
Does your accounting system maintain separate general ledger accounts for sales/use tax
paid to vendors?
Yes
No
!
Has the DOR or the IRS filed liens or levied any tax during the past 3 years? If yes, attach explanation
Yes
No
!
For Massachusetts locations, the sales tax paid directly to vendors for the last/next 12 month period was/is $______________________
!
Does this business hold a Direct Payment Type Permit in any other state?
Yes
No

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