Fillable Form St-12ec - Exempt Container Certificate printable pdf download

Rev. 2/98

Massachusetts

Form ST-12EC

Department of

Exempt Container Certificate

Revenue

Seller’s name (Registered vendor)

Address

City/Town

State

Zip

I hereby certify that the packaging described may qualify as exempt containers used to transport food off premises pursuant to Massachusetts General

Laws (MGL), Ch. 64H, sec. 6(q). See Massachusetts Regulation 830 CMR 64H.6.5(8).

Description of property

Full liability is hereby assumed for the payment of any use tax due in the event that the packaging purchased is used for other than exempt purposes

specified above. This certificate shall be considered a part of each order unless revoked in writing. All vendor orders under this certificate will clearly indi-

cate that they represent packaging that may qualify as exempt container purchases.

Signed under the penalties of perjury.

Signature

Title

Name of company

Federal Identification number

Address

City/Town

State

Zip

Date

Check applicable box:

Single Purchase Certificate

Blanket Certificate

General Information

If, upon the purchase of packaging, the purchaser is unable to de-

termine whether the packaging will qualify as exempt containers,

This form is to be completed by a purchaser (registered vendor

the purchaser may give the seller a Form ST-12EC, Exempt Con-

MGL Ch. 64H, sec. 7) and given to and retained by the seller. The

tainer Certificate. The certificate may be given and accepted only

seller must make sure that the certificate is completed properly and

for those items that may be exempt containers depending on

signed before accepting it. For information regarding the require-

later use. Acceptance of a fully and properly completed certificate

ments for retaining records, see Massachusetts Regulation 830

will relieve the seller from further liability for the tax. The purchaser

CMR 62C.25.1.

must keep an accurate record of the containers used to transport

Sales of containers to purchasers who are registered vendors are

food or drink off premises. Packaging not so used is subject to tax

not taxable, subject to the proper use of Form ST-12EC, Exempt

and must be reported on the purchaser’s Form ST-9, Sales and

Container Certificates.

Use Tax Return, or its Form ST-10, Business Use Tax Return, as

The term container is limited to items used in transporting food or

applicable.

drink off the premises. The meaning of the term is found by deter-

Warning: Willful misuse of this certificate is subject to criminal

mining the use to which a particular item is put. When a paper or

tax evasion penalties of up to one year in prison and $10,000

plastic product is used to transport food off the premises, it is a

($50,000 for corporations) in fines.

container. The term container may include, for example, paper or

If you have any questions about the acceptance or use of this cer-

plastic wrappers, cups, cup lids, or multicup holders used to carry

tificate, please contact:

more than one drink, if these items are used to transport food or

Massachusetts Department of Revenue

drink off the premises. The same items used on premises are not

Customer Service Bureau

considered to be containers for purposes of the exemption. Coffee

PO Box 7010

stirrers, napkins and straws are examples of items not considered

Boston, MA 02204

containers whether used on or off premises.

(617) 887-MDOR

This form is approved by the Commissioner of Revenue and may be reproduced.

2M 2/98 CRP0198

Form St-12ec - Exempt Container Certificate

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