Form St-9 - Sales And Use Tax Return Form printable pdf download

Rev. 3/15

Form ST-9

Massachusetts

Instructions for

Department of

Sales and Use Tax Return

Revenue

General Instructions

By checking the amended return box, you are giving your

consent for the Commissioner of Revenue to act upon

Who must file Form ST-9?

your amended return after six months from the date of

Every vendor whose sales and use tax liability (exclusive

filing. If you choose not to consent, you must do so

of meals) is reasonably estimated to be over $1,200 for

in writing and attach it to this amended return. If you do

the calendar year must file Form ST-9 on a monthly

not consent, any requested reduction in tax will be

basis. If reasonably estimated to be between $101 and

deemed denied at the expiration of six months from the

$1,200 for the calendar year Form ST-9 must be filed on

date of filing.

a quarterly basis. If reasonably estimated to be $100 or

less Form ST-9 must be filed on an annual basis.

If you are disputing an assessment resulting from an

audit, or are requesting an abatement of penalties, do not

When should Form ST-9 be filed?

file an amended return. Rather, you must file a Form ABT,

Vendors filing on a monthly basis, return and payment

Application for Abatement. Visit mass.gov/dor/amend for

are due on or before the 20th day of the month following

additional information about filing an amended return, or

the monthly sales tax period.

filing an application for abatement.

Vendors filing on a quarterly basis, return and payment

What if any information shown on the preprinted

are due on or before 20th day of the month following the

form is incorrect?

quarterly sales tax period.

If any preprinted information on these forms is incorrect,

Vendors filing on an annual basis, return and payment

or if you have changed your address, make all the nec-

are due on or before the 20th day of the month following

essary changes or corrections through MassTaxCon-

the annual sales tax period.

nect at mass.gov/masstaxconnect, or on the enclosed

Form AI-1, Change of Address/Information.

Where should Form ST-9 be mailed?

Mail return and payment to: Massachusetts Department

If the changes involve a change of ownership or organi-

of Revenue, PO Box 419257, Boston, MA 02241-9257.

zation, report this on Form AI-1. Do not use the existing

Make check or money order payable to the Common-

package of tax returns. File an online application for reg-

wealth of Massachusetts.

istration by accessing MassTaxConnect at mass. gov/

masstaxconnect. The online application will allow you

The return must report actual sales for the entire period.

to reg ister as a new business and enable you to file and

All taxes due must be paid at that time. Payments and re-

pay electronically.

turns received after the due date will be considered timely

if they were properly addressed, mailed first-class and

What if I need additional information?

show a U.S. Post Office postmark or private delivery

Additional information regarding sales and use tax can

service substantiating date mark dated at least two days

be found in the Department’s “Guide to Sales and Use

before the due date. A return must be filed even if no tax

Tax” which may be obtained by visiting DOR’s website at

is due. Any return indicating “0” tax due must be e-filed

or by calling the Contact Center Bu-

through DOR’s MassTaxConnect application at mass.

reau at (617) 887-6367 or toll-free in Massachusetts at

gov/masstaxconnect.

1-800-392-6089.

What if I have paid over sales tax on an account

Line Instructions

later determined to be worthless?

Note: An entry must be made in each line. Enter “0,” if

Vendors who have paid sales tax on accounts which are

applicable.

later determined to be worthless may file a claim for re-

imbursement with the Department of Revenue. This

Line 1. Enter the total of all Massachusetts sales, leases

claim, made on Form ST-BDR, must be filed on or be-

and rentals of tangible personal property (including re-

fore the due date (including extension) of your federal in-

ceipts from producing, fabricating, processing, print ing or

come tax return and cover the amount of sales and use

imprinting such property) for cash, credit or on a con di -

tax paid over on accounts determined to be worthless in

tional basis.

the prior fiscal year. For more information on this reim-

Do not include the following in gross sales: (a) cash dis-

bursement, call the Department’s Contact Center Bu-

counts allowed at time of sales; (b) labor or service

reau at (617) 887-6367 or toll-free in Massachusetts at

charges for the installation of property sold, when sepa-

1-800-392-6089.

rately stated; (c) sales taxes collected from pur chas ers;

Amended Return

(d) transportation charges occurring after sales, when

If you need to change a line item on your return, complete

separately stated; (e) federal manufacturer’s excise tax

a new return with the corrected information and check the

on new motor vehicles; (f) trade-in allowances on sales

“Amended Return” box. Generally, an amended return

of motor vehicles and trailers by a dealer holding a valid

must be filed within three years of the date that your

vendor’s registration; (g) installment payments received

original return was filed.

on conditional or credit sales; (h) sales of tickets for ad-

Form St-9 - Sales And Use Tax Return Form

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