Form St-5c - Contractor'S Sales Tax Exempt Purchase Certificate Page 4
Download a blank fillable Form St-5c - Contractor'S Sales Tax Exempt Purchase Certificate in PDF format just by clicking the "DOWNLOAD PDF" button.
Open the file in any PDF-viewing software. Adobe Reader or any alternative for Windows or MacOS are required to access and complete fillable content.
Complete Form St-5c - Contractor'S Sales Tax Exempt Purchase Certificate with your personal data - all interactive fields are highlighted in places where you should type, access drop-down lists or select multiple-choice options.
Some fillable PDF-files have the option of saving the completed form that contains your own data for later use or sending it out straight away.
ADVERTISEMENT
1
2
3
43. Consulting or operating contractors purchasing certain
empt governmental entity’s Form ST-2 provided by the entity on
property as agents of, and providing “qualified services” to
whose behalf it is making the purchases. If the exempt govern-
governmental entities under MGL Ch. 64H, sec. 6(tt). “Consult-
mental entity does not present its contractors or subcontractors
ing or operating contractors or subcontractors,” as defined in
with Form ST-2, the contractor/subcontractor must present other
MGL Ch. 64H, sec. 6(tt) purchasing tangible personal property on
documentation evidencing its principal’s exempt governmental
behalf of, and acting as agents of, and providing “qualified serv-
status. Overhead items purchased by contractors for their own
ices” (as defined in MGL c. 64H, sec. 6(tt)) to a governmental
use in performing contracts for exempt governmental entities are
body or agency described in MGL Ch. 64H, sec. 6(d) must check
not eligible for this exemption. Rather, a consulting or operating
Box 3 under Part C of Form ST-5C. Operating and consulting
contractor or subcontractor, as the consumer of such items, must
contractors or subcontractors who contract with a state govern-
pay sales/use tax on these purchases.
mental body or agency to furnish services relative to the feasibil-
Any abuse or misuse of this certificate by any tax-exempt organi-
ity, environmental impact, engineering, architecture, design, man-
zation, or any unauthorized use of this certificate by any individual,
agement or operation, of a public project or facility are exempt
constitutes a serious violation and will lead to revocation. Willful
from the sales/use tax for purchases of tangible personal prop-
misuse of this Certificate of Exemption is subject to criminal sanc-
erty made as agents of the state governmental body when that
tions of up to one year in prison and $10,000 ($50,000 for corpo-
property is (i) completely expended in the performance of the con-
rations) in fines.
tract, (ii) title and possession of the property is turned over to the
governmental body or (iii) the property becomes an ingredient or
If necessary, additional information may be obtained by calling
component part of the property that will be turned over to the
the Customer Service Bureau at (617) 887-MDOR or toll-free, in
governmental body as part of the performance of the contract.
Massachusetts, 1-800-392-6089.
Such contractors or subcontractors must attach a copy of the ex-
printed on recycled paper
ADVERTISEMENT
0 votes
Related Articles
Related forms
Form St-5 - Sales Tax Exempt Purchaser Certification - Massachusetts Department Of Revenue
Financial
Form St-5 - Sales Tax Exempt Purchaser Certificate Filing Example - Massachusetts Department Of Revenue
Financial
Form St-387 - Application For Sales Tax Exemption Under Code Section 12-36-2120(41) - Exempt Organizations
Financial
Related Categories
Parent category: Financial