Form St-5c - Contractor'S Sales Tax Exempt Purchase Certificate
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4Rev. 11/10
Form ST-5C
Massachusetts
Contractor’s Sales Tax Exempt
Department of
Purchase Certificate
Revenue
Part A. To be completed by governmental body, agency or IRC Section 501(c)(3) certified exempt
organization
Exempt number
Contract number
E
–
–
Name of exempt organization
Authorizing signature
Date
Part B. To be completed by purchasing contractor or subcontractor claiming exemption under
MGL Ch. 64H, sec. 6(d), (e), (f) or (tt)
Purchaser (
contractor
subcontractor)
Address
Date
Vendor registration number (if applicable)
Contract/subcontract number
Contract/subcontract date
Estimated date of completion
Part C. To be completed by purchasing contractor or subcontractor claiming exemption.
See instructions.
I claim the exemption corresponding to the box checked below, and certify as follows (check appropriate box below):
1.
Exemption under MGL Ch. 64H, sec. 6(d) or (e): Contractor as Agent of Exempt Entity. I certify that the purchaser is a contractor
or subcontractor engaged in the performance of the above described contract and that the purchaser is acting as an agent of one the
entities described below (check appropriate box) in purchasing tangible personal property (other than building materials and supplies de-
scribed in MGL Ch. 64H, sec. 6(f)):
Governmental body or agency described in MGL Ch. 64H, sec. 6(d) (local public school, city/town government, state agency, etc.).
Attach Form ST-2, Certificate of Exemption. If Form ST-2 is not available, enter agency’s exemption number.
Tax exempt organization (under IRC Section 501(c)(3)) as described in MGL Ch. 64H, sec. 6(e) (parochial school, Scout troop,
PTO, etc.). Attach Form ST-2, Certificate of Exemption.
To the best of my knowledge and belief, the quantities of tangible personal property noted on the reverse side are exempt from the
sales/use tax under the provisions of MGL Ch. 64 H, sec. 6(d) or (e) as they are purchased by a purchaser acting as an agent for either a
Massachusetts governmental body or for a tax-exempt organization under IRC section 501(c)(3).
2.
Exemption under MGL Ch. 64H, sec. 6(f): Building Materials and Supplies. I certify that the purchaser is a contractor or subcon-
tractor engaged in the performance of a contract for the construction, reconstruction, alteration, remodeling or repair of a building or
structure for a governmental body or agency or for a certified IRC Section 501(c)(3) exempt organization or other project described in
MGL Ch. 64H, sec. 6(f). To the best of my knowledge and belief, the described quantities of building materials and supplies noted on
the reverse side are exempt from sales/use tax under the provisions of MGL Ch. 64H, sec. 6(f), and the described quantities of these
materials and supplies are being purchased for use exclusively in the above contract.
Exemption under MGL Ch. 64H, sec. 6(tt): Consulting/Operating Contractor as Agent of Governmental Entity. I certify that the pur-
3.
chaser is a consulting or operating contractor or subcontractor as defined in MGL Ch. 64H, sec. 6(tt) and that the purchaser is authorized
and acting as an agent of, and providing “qualified services,” as defined in MGL Ch. 64H, sec. 6(tt), to a governmental body or agency
described in MGL Ch. 64H, sec. 6(d). Attach Form ST-2. If Form ST-2 is not available, enter agency’s exemption number. To the best of
my knowledge and belief, the quantities of tangible personal property noted on the reverse side are exempt from the sales/use tax under
the provisions of MGL Ch. 64 H, sec. 6(tt). The purchaser has been authorized under the above contract by a governmental body.
Regardless of the exemption claimed, I will maintain adequate records to show the disposition of all property purchased under this certifi-
cate. I understand that I am fully liable for the payment of any sales/use tax due in the event that the property purchased under this cer-
tificate is used in a non-exempt manner.
Signed under the penalties of perjury.
Signature
Title
Location and description of project and description of kind and quantity of property or receipts/invoices must be attached or noted on the
back of this form. This form is approved by the Commissioner of Revenue and may be reproduced.
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