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Form ST-ER Instructions

General Information

Line 6. Type of organization. Check the applicable box for your

organization. If you check “Other,” please attach a complete writ-

Form ST-ER must be filed once every five years to renew your

ten explanation of your organizational type and kind of business.

Sales Tax Exemption Certificate (ST-2) with the Massachusetts

Department of Revenue. Renewal of this certificate exempts qual-

Line 7. Nature of business. Enter a brief description of your

ified non-profit or governmental organizations from paying sales

business activity. Please be as specific as possible.

tax on purchases of tangible personal property. Organizations

Line 8. Governmental/charitable exempt purchaser. Check the

applying for renewal of their sales tax exemption must include

appropriate box for your organization. If you are not a govern-

with this application a copy of the letter, issued by the Internal

mental organization and are renewing your exempt purchaser

Revenue Service, granting exempt status. If you do not renew

status, be sure to include a copy of the exempt status letter is-

your certificate, your exempt status will expire.

sued by the Internal Revenue Service. This is generally known

Note: Please remember that a tax-exempt purchaser is still re-

as a Section 501(c)(3) letter. If you are registering a subordinate

sponsible for the collection and payment of other taxes, such as

organization covered by an IRS group exemption letter, please

withholding.

include a copy of the group exemption letter and a copy of your

parent organization’s directory page listing your organization as

Line Instructions

an approved subordinate organization.

Line 1. Federal Identification number. Enter your organization’s

Federal Identification number.

Line 9. Name of parent organization. If your organization is the

subsidiary of another corporation, enter the name and Federal

Line 2. Certificate expiration date. Indicate the date your cur-

Identification number of the parent corporation.

rent Certificate of Exemption expires.

Line 10. Signature. This form must be signed by a partner or

Line 3. Legal name. Enter the legal name of the organization. If

officer of your organization. Form ST-ER can also be signed by

incorporated, enter the name of the organization as registered

someone else who has power of attorney that permits him/her to

with the Secretary of State’s office.

Line 4. Business address and phone number. Enter the ac-

of the power of attorney must be filed with the Form ST-ER. Un-

signed forms cannot be processed and will be returned to you

tual street address and telephone number of your principal place

of business. Do not enter a PO box number in this area. If you

for your signature.

have more than one location, enter the address of your principal

Mail your completed Form ST-ER and any necessary attach-

location or headquarters here.

ments to:

Line 5. Mailing address and phone number. Enter the mailing

Massachusetts Department of Revenue

address and phone number of your organization if it is different

Bureau of Desk Audit

from the address above.

Exempt Organization Unit

200 Arlington Street

Chelsea, MA 02150

Form St-Er - Application For Sales Tax Exemption Renewal (For Non-Profit Organizations) Page 2

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