Form St-5c - Contractor'S Sales Tax Exempt Purchase Certificate Page 3
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4Form ST-5C Instructions
Instructions to Vendors
personal property on behalf of exempt entities for fundraising pur-
poses, should follow the instructions for Form ST-5, Exempt Pur-
In general, this form is intended for use by contractors and sub-
chaser Certificate, and present it to their vendors, along with a
contractors purchasing building materials and supplies, as well
copy of the exempt governmental or 501(c)(3) entity’s Form ST-2.
as other types of tangible personal property for use in various
tax-exempt projects. The applicable exemptions governing these
2. Contractors purchasing building materials and supplies
purchases are found in MGL Ch. 64H, secs. 6(d), (e), (f), or (tt).
for use in projects described in MGL Ch. 64H, sec. 6(f). Con-
Contractors and subcontractors must complete all appropriate
tractors or subcontractors purchasing building materials or sup-
sections of this form when making purchases for which they are
plies for use in an exempt project described in MGL Ch. 64H,
claiming exemption. These exemptions and requirements are de-
sec. 6(f), for example, contracts for the construction, reconstruc-
scribed briefly, below.
tion, alteration, remodeling or repair of a building or structure
owned by or held in trust for the benefit of for a governmental
Part C
body or agency mentioned in MGL Ch. 64H, sec. 6(d) and used
1. Contractors and subcontractors purchasing certain prop-
exclusively for public purposes, or for an IRS certified section
erty (excluding building materials and supplies) as agents
501(c)(3) exempt organization mentioned in MGL Ch. 64H, sec.
acting on behalf of governmental bodies and agencies or
6(e), must check Box 2 under Part C of Form ST-5C.
501(c)(3) organizations. In general, contractors or subcontrac-
Items that do not constitute “building materials and supplies”
tors purchasing tangible personal property (other than building
within the meaning of MGL Ch. 64H, sec. 6(f) include office sup-
materials and supplies for use in projects described in MGL Ch.
plies, furniture and equipment and other overhead items pur-
64H, sec. 6(f), which are discussed in section 2, below) as duly
chased for use by the contractor or its employees in performing
authorized agents acting on behalf of governmental bodies or
its contracts. Contractors and subcontractors, as the consumers
agencies or Internal Revenue Service certified tax exempt
of such items, must pay sales/use tax on these purchases.
501(c)(3) organizations must check Box 1 under Part C of Form
ST-5C. If the purchase is made by an agent acting on behalf of a
Exempt purchases of building materials and supplies are limited
501(c)(3) entity, the agent must also attach a copy of the exempt
to those materials and supplies used, consumed, employed or ex-
entity’s Form ST-2, Certificate of Exemption, to this form. If the
pended in the construction, reconstruction, alteration, remodeling
purchase is made by an agent of a governmental body or agency,
or repair of any building, structure, public highway, bridge or other
Form ST-2 should also be attached. However, if the governmen-
such public work as well as such materials and supplies physically
tal body or agency does not present its agent with Form ST-2,
incorporated therein. Exemptions also include rental charges for
the agent should submit other documentation evidencing its prin-
construction vehicles, equipment and machinery rented specifi-
cipal’s exempt governmental status. Overhead items purchased
cally for use on the site of any tax-exempt project or while being
in connection with such contracts, for example, office furniture and
used exclusively for the transportation of materials for any such
equipment, consumable supplies for the contractor’s own use
tax-exempt project under Massachusetts General Laws, Chapter
and not for the use of the governmental agency or 501(c)(3) or-
64H, section 6(f). Form ST-5C applies only to the contract speci-
ganization, are not eligible for this exemption. Rather, a contrac-
fied therein. You must record the name of the purchaser, the sales
tor, as the consumer of such items, must pay sales/use tax on
price and date of each separate sale made under such certifi-
these purchases.
cate. A copy of a valid Form ST-2, Certificate of Exemption, must
be submitted at the time of sale. The contract number, or other
Use of Form ST-5: Agents of exempt governmental entities or
identifying designation of an unnumbered contract, must appear
501(c)(3) organizations who are not contractors or subcontractors
on purchase orders and invoices. The vendor must retain a copy
purchasing the above property (i.e., property other than building
of Form ST-5C accompanied by Form ST-2 as well as other tax
materials and supplies described in MGL Ch. 64H, sec. 6(f))
records. See Record Retention Regulation 830 CMR 62C.25.1.
should not use this form. Instead, such purchasers, for example,
scout troops or Parent Teacher Organizations purchasing tangible
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