Form St-5 - Sales Tax Exempt Purchaser Certificate Page 2
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2Part 4. Description of property purchased
Date
Description
Quantity
Cost
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$
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$
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Total cost
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General information
An exempt 501(c)(3) organization must have obtained a Certificate of Ex-
1 of Form ST-5 should be filled out by the exempt government organiza-
emption (Form ST-2) from the Commissioner of Revenue certifying that it is
tion. If Part 1 is not completed by the exempt government organization, the
entitled to exemption under G.L. c.64H, §6(e). The 501(c)(3) organization
agent must enter the name, address, and, if available, the exemption num-
must submit to the vendor a properly completed Sales Tax Exempt Pur-
ber of the government organization on whose behalf the purchases are be-
chaser Certificate (Form ST-5) signed by the 501(c)(3) organization with a
ing made. Also enter a description of the property purchased into Part 4.
The agent must complete Part 2 when acting on behalf of the exempt gov-
copy of its Form ST-2 attached.
ernment organization. The purchaser must attach to the Form ST-5 a copy
Any person, group or organization purchasing as an agent on behalf of a
of the exempt government organization’s Form ST-2 if available. If it is not
501(c)(3) organization must certify that it is doing so by presenting to the
available, the purchaser must enter the exemption number of the exempt
vendor a properly completed Form ST-5 signed by the 501(c)(3) organiza-
government organization.
tion. It must also present a copy of the 501(c)(3) organization’s Form ST-2.
The agent of the exempt 501(c)(3) organization must complete Part 2 of
Other information for vendors
Form ST-5.
Vendors should verify the validity of the certificate presented to them by
Any government organization is encouraged to obtain a Certificate of Ex-
checking the expiration date on the certificate. Vendors must not honor a
emption (Form ST-2) from the Commissioner of Revenue, certifying that it
Certificate of Exemption that has expired.
is entitled to exemption under G.L. c.64, § 6(d). The exempt government
Government organization maintain Form ST-2 Certificates of Exemption that
organization is encouraged to submit to the vendor a properly completed
have an expiration date of “None.”
Sales Tax Exempt Purchaser Certificate (Form ST-5) with a copy of its
Form ST-2 attached. If the government organization does not present Form
Vendors should call the Customer Service Bureau at (617) 887-6367 if they
ST-5, the vendor must maintain adequate documentation (generally, a copy
have any questions regarding a Certificate of Exemption which is presented
of the government check) verifying that the purchaser is an exempt gov-
to them.
ernment agency.
If you have any questions about completing this certificate, please contact:
Any person, group or organization purchasing on behalf of exempt govern-
Massachusetts Department of Revenue, Customer Service Bureau,
ment organizations must certify that they are doing so by presenting to the
200 Arlington Street, Chelsea, MA 02150; (617) 887-6367.
vendor a properly executed Form ST-5 when making such purchases. Part
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