Form Ai-1 - Change Of Address/information
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3Massachusetts Department of Revenue
PO Box 7011
Sales Tax Unit
Boston, MA 02204-7011
Important Information Regarding Prepaid Sales Tax on Tobacco Products
Due to recent legislation, effective September 1, 2008, every person selling tobacco products (cigarettes, cigars, smoking tobacco,
and smokeless tobacco) to others for resale in Massachusetts must prepay the sales tax on such products held for retail sale. The
sales tax will be calculated on each sale by multiplying the price at which such person sells the tobacco products at wholesale by the
5% sales tax rate. The amount of the sales tax must be separately stated on the customer invoice or other record. See TIR 08-9
for more information.
Wholesalers should not deduct any sales of tobacco products for which a prepaid sales tax has been passed on to their custom-
ers on line 2 of their sales tax return. These sales should be entered along with all other taxable sales for the month on line 4.
Tobacco retailers will continue to collect sales tax on their sales of all tobacco products as well as other taxable items. The new
law allows a retailer of tobacco products a credit on line 8 of their sales tax return in the amount of the prepaid sales tax made to
their suppliers against the total amount of sales tax that would normally be due by the retailer for that period.
As result of this new law, the sales tax returns you previously received should be discarded. Beginning with the September 2008
return you must use the enclosed sales tax returns for the remainder of the year.
Instructions for Form AI-1
Change of address/information: This form is to be completed whenever there are any address/information corrections relative
to a current business. Indicate any corrections and reasons for the change on the form. Form AI-1 is provided for the purpose of
correcting and maintaining accurate information about your business to ensure proper administration and crediting of your state
tax payments.
Change of ownership: Every new owner or organization required to collect any Massachusetts withholding, sales, meals or room
occupancy taxes must file an online application for registration by accessing Webfile for Business at
detach here
Form AI-1
Change of Address/Information
FEDERAL IDENTIFICATION NUMBER
DOR USE ONLY
FOR CALENDAR YEAR
Indicate the business taxes you are registered for:
Withholding
Room occupancy
Sales
Meals
If incorrect, print change below.
Sales on services
If business no longer active, indicate reason:
Discontinued
Sold
Change in organization
Other
Transferred. Last day of business
Enter below any change in name, address or identification number. See instructions on reverse.
Federal Identification number
Signature
Name
Title
Street
Phone no.
Date
Send to: Massachusetts Department of Revenue, PO Box 7011,
Boston, MA 02204.
City/Town
State
Zip
Do not include this form with your
voucher/tax return and payment.
Date of change
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Parent category: Financial