Fillable Form St-9q - Quarterly Sales And Use Tax Return (Page 2 of 2) in pdf

Line 2. Enter the total amount of sales for resale, other ex-

achusetts at 1-800-392-6089 for the interest rate(s) for a

empt sales or other adjustments not reported in line 2A or

particular quarter(s). Willful evasion of taxes is a felony pun-

ishable by a fine of up to $100,000 ($500,000 for cor-

line 2B.

porations), or imprisonment of up to five years, or both.

Note: Tobacco products wholesalers may not include sales

Willful failure to collect and pay over taxes is also a felony

of tobacco products to retailers as exempt sales.

and is punishable by a fine of up to $10,000, or imprison-

ment of up to five years, or both. Anyone who signs a return

Line 2A and line 2B are for the sales of items becoming part

or statement under the penalties of perjury that he/she

of property sold or used directly in industrial or certain other

does not believe to be true and correct as to every material

production.

matter is guilty of a felony, punishable by a fine of up to

Line 2A. Enter the amount of sales of materials, tools and fuel

$100,000 ($500,000 for corporations), or by imprisonment of

sold or used directly in industrial or certain other production.

up to three years, or both. If a corporation or a partnership

fails to pay taxes, the person(s) who had the duty to submit

Line 2B. Enter the amount of sales of machinery and re-

those payments on behalf of the corporation or the part-

placement parts sold or used directly in industrial or certain

nership is personally and individually liable for the amount

other production.

of the required taxes. Unpaid taxes exceeding $25,000 for

Line 5. Enter the total purchases subject to use tax. If you

six months or longer are subject to public listing.

have not previously paid a sales tax on tangible property

Line 11. Add line 9 and line 10 and enter the result in line 11.

used, consumed or stored in Massachusetts, a use tax of

This is the Total Amount Due.

6.25% of the sales price is due.

Note: Overpayments on a previous quarter’s return may not

Line 7. Multiply line 6 by .0625 (6.25%).

be claimed as a credit on the current return. If a previous

Line 8. Tobacco product retailers only. Enter the total

quarter’s return was filed with an overpayment on line 11, it

amount of prepaid sales tax that you paid to your supplier on

will be refunded after DOR review. Requests for prior period

tobacco products (cigarettes, cigars, smoking tobacco, and

refunds resulting from corrections to the tax originally re-

smokeless tobacco) during the quarter for which the return is

ported must be made by filing Form CA-6, Application for

being filed. Retailers who have received a sales tax refund

Abatement/Amended Return. Form CA-6 is available by vis-

or credit from their supplier for returned tobacco products

iting DOR’s website at or by calling the

must deduct that amount from the prepaid sales tax and

Customer Service Bureau at (617) 887-MDOR or toll-free in

enter the difference on line 8.

Massachusetts at 1-800-392-6089.

Line 10. Penalties and interest. Penalties are imposed for

Sign the return. Make check for the amount of line 11

the late filing of a return and late payment on a return. The

payable to the Commonwealth of Massachusetts. Mail the

late filing penalty is calculated at a rate of 1% of the tax due

return and payment to: Massachusetts Department of Rev-

per month, up to a maximum of 25%. The late payment

enue, PO Box 7043, Boston, MA 02204-7043. Please use

penalty is calculated at a rate of 1% of the tax due per

the enclosed preaddressed mailing labels.

month, up to a maximum of 25%. Interest is charged on all

Note: You cannot file more than one period on a single

underpayments and late payments of tax. Call the Customer

return.

Service Bureau at (617) 887-MDOR or toll-free in Mass-

Payment record for vendor’s sales and use tax returns — 2010

3. Total

4. Taxable sales

6. Total taxable

8. Credit for pre-

nontaxable

(subtract line 3

5. Use tax

amount (add

7. Total taxes

paid sales tax on

Total amount

(line 6 × .0625)

Quarter

1. Gross sales

sales

from line 1)

purchases

line 4 and line 5)

tobacco products

due

1st

2nd

3rd

4th

Totals

Form St-9q - Quarterly Sales And Use Tax Return Page 2

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