Massachusetts Form ST-12 is the Exempt Use Certificate that a buyer gives to a seller to purchase certain tangible personal property without paying Massachusetts sales or use tax, based on how the property will be used. It is authorized by M.G.L. c. 64H, § 8 and is administered by the Massachusetts Department of Revenue (DOR).
The certificate moves the tax responsibility from the seller to the buyer. If the buyer later uses the property in a taxable way, the buyer owes the use tax directly under M.G.L. c. 64I, and a false claim can lead to fines up to $10,000, up to one year in jail, or both, as outlined in the DOR penalty guide.
According to the DOR’s most recent Annual Report, Massachusetts processes more than $7 billion in sales and use tax each year, and exemption certificate errors are one of the top three audit triggers flagged in the DOR Audit Manual.
Here is what you will learn in this guide:
- 📝 How to complete every box on Form ST-12 the right way the first time
- 🏭 Which of the 11 exemption categories actually fits your purchase
- 🧾 Three full real-world walkthroughs (manufacturer, nonprofit, farmer) you can copy
- ⚖️ The exact statutes, penalties, and audit risks tied to each field
- 📬 How to deliver the certificate to your vendor and what to keep on file
What Form ST-12 Is and Who Must File It
Form ST-12, the Exempt Use Certificate, is a Massachusetts DOR document a purchaser gives to a vendor to claim a sales or use tax exemption that depends on how the buyer will use the property, not on who the buyer is. It is different from the Form ST-5 Exempt Purchaser Certificate, which is based on the buyer’s status as a nonprofit or government body. The legal hook for ST-12 is in M.G.L. c. 64H, § 6, which lists every use-based exemption Massachusetts allows.
The form is not filed with DOR. The buyer fills it out, signs it, and hands it to the seller. The seller keeps it on file for at least three years under 830 CMR 62C.25.1 so it can be shown during an audit. If the seller cannot produce the certificate during a DOR audit, the seller pays the back tax, plus interest and penalty, even if the buyer truly qualified.
The people who use ST-12 the most are manufacturers, research and development corporations, farmers, commercial fishermen, contractors on certain exempt projects, publishers, telecommunications providers, and pipeline operators. Each one fits a separate checkbox on the form. The DOR Directive 99-9 and Technical Information Release 03-1 explain when each category applies in plain language. If your purchase does not fit one of the 11 listed categories, ST-12 is the wrong form and you should not sign it.
Before You Start: Documents and Information You Need
Gathering your information before you open the form keeps you from guessing and from signing something wrong. A wrong ST-12 is a personal liability under M.G.L. c. 64H, § 8(d), so the prep work matters. Use the checklist below before you put pen to paper.
- Your legal business name. It must match the name on your Massachusetts Certificate of Registration (Form TA-1). A mismatch causes the seller to reject the certificate.
- Your Massachusetts Sales/Use Tax Registration Number. This is the 9-digit number issued through MassTaxConnect. Without it, most vendors will not accept the form.
- Your federal Employer Identification Number (EIN). It backs up your registration number and is required for some categories like R&D corporations.
- Your full business address. Use the address on file with DOR, not a mailing or P.O. Box only address, since the agency cross-checks both.
- A clear description of the property. Be specific: “CNC milling machine, Haas VF-2” is good; “equipment” is not. Vague descriptions are the most common reason auditors disallow an exemption.
- The vendor’s name and address. You need the seller’s legal name exactly as it appears on the invoice, because each ST-12 is tied to one seller.
- The exemption category you qualify for. Read all 11 boxes before you check one; many buyers tick the wrong one.
- The intended use of the property. Write it in the buyer’s own words, mirroring the statutory language (for example, “used directly and exclusively in manufacturing”).
- Whether this is a single-purchase or blanket certificate. Blanket certificates cover all future qualifying purchases from that vendor and last until revoked.
- An authorized signer. Only an owner, officer, partner, or someone with written authority may sign. A clerk’s signature can void the certificate.
Where to Get the Form and How to Access It
The official PDF lives on the Massachusetts DOR site. You can download the current revision of Form ST-12 directly from Mass.gov. Always check the revision date in the lower left corner of page 1 (the most recent revision is Rev. 3/2024 at the time of writing) and confirm you are not using a stale copy a vendor emailed you years ago.
You can also get the form three other ways. You may pick up a paper copy at any DOR Walk-In Center, call the DOR Customer Service line at (617) 887-6367 to have one mailed, or grab the fillable PDF from your tax software (Avalara, Vertex, and TaxJar all syndicate the official version).
If you are a vendor accepting ST-12s in volume, the DOR allows electronic delivery and digital signatures under TIR 04-30. The certificate must still contain every required field, and your audit trail must show who signed it and when. Some sellers use exemption-management platforms that host the form for the buyer to e-sign; that is acceptable as long as the captured data exactly matches the official ST-12 fields. Never accept a homemade or out-of-state certificate in place of ST-12 for a Massachusetts delivery, because the DOR Audit Manual treats those as missing certificates.
Step-by-Step: How to Fill Out Form ST-12 Line by Line
The form is one page on the front and instructions on the back. Work top to bottom, left to right, and use blue or black ink if filing on paper. The fields below appear in the same order they do on the official Rev. 3/2024 PDF.
Certificate Type: Single Purchase or Blanket
The top of the form asks you to check one of two boxes: “Single Purchase Certificate” or “Blanket Certificate.” A single-purchase certificate covers exactly one transaction. A blanket certificate covers all qualifying purchases from the same vendor going forward.
To answer it, decide if you buy from this vendor often. If yes, choose blanket. If this is a one-off, choose single.
For example, Maria Lopez, owner of Lopez Precision Manufacturing, checks “Blanket Certificate” because she buys cutting tools from the same supplier every month.
The nuance: a blanket certificate stays in force until you revoke it in writing, but the DOR’s good-faith rules require vendors to update them periodically. Many vendors refresh blankets every 12 months even though the law does not require it.
The most common mistake is checking both boxes or leaving both blank. Either error voids the certificate, and the vendor must charge tax until you submit a corrected form.
A misconception buyers carry is that “blanket” means it covers any purchase from any vendor. It does not. Each vendor needs its own ST-12.
Vendor Name
This box asks for the legal name of the seller you are buying from. To answer it, copy the name exactly as it appears on the vendor’s invoice or quote, including “Inc.,” “LLC,” or “DBA.”
For example, Carlos Mendes writes “Northeast Industrial Supply, Inc.” rather than “NE Industrial.”
The nuance is doing business as (DBA) names. If the vendor operates under a DBA, list both the legal name and the DBA, separated by a slash.
A common field-level mistake is using the parent company name when the local subsidiary is the actual seller. The consequence is a mismatched audit trail; DOR can disallow the exemption because the certificate does not match the invoice.
The misconception is that a typo here is harmless. It is not. Auditors look for an exact name match between certificate and invoice.
Vendor Address
This box asks for the seller’s street address. To answer, write the address printed on the invoice, including the street, city, state, and ZIP.
For example, Aisha Patel, R&D director at BioNovum LLC, writes “45 Commerce Way, Woburn, MA 01801.”
The nuance for online vendors is that the seller’s billing address may differ from its shipping address. Use the billing or registered address.
The common mistake is leaving this blank when the vendor is well known. Even a household-name vendor needs the full address; an empty box is grounds to reject the certificate.
The misconception is that a P.O. Box is fine. The DOR prefers a street address because it ties the seller to a specific Massachusetts taxing jurisdiction.
Purchaser Name
This box asks for the buyer’s legal name. To answer, write the exact name on your Massachusetts registration. Sole proprietors use their own legal name plus any DBA.
For example, Janet O’Brien, who runs O’Brien Family Farm as a sole proprietor, writes “Janet M. O’Brien d/b/a O’Brien Family Farm.”
The nuance is partnerships and LLCs. Use the entity’s full registered name, not a partner’s name.
A common mistake is signing as the operating brand instead of the legal entity. The consequence is that the DOR cannot match the certificate to a registration, and the exemption fails.
The misconception is that the trade name alone is enough. It is not — the legal name has to be the anchor.
Purchaser Address
This field asks for the buyer’s principal business address. To answer, use the address on file with MassTaxConnect, formatted as street, city, state, and ZIP.
For example, Marcus Reilly, owner of Reilly Trawlers, writes “12 Harbor Drive, Gloucester, MA 01930.”
The nuance is multi-location businesses. Use the headquarters address, not the branch where the goods are delivered, unless the branch is separately registered.
A common mistake is using a home address when the business has a real storefront, or vice versa. The consequence is a registration mismatch flag.
The misconception is that the shipping address goes here. It does not — that goes on the invoice, not the certificate.
Federal Identification Number
This box asks for the buyer’s nine-digit federal EIN. To answer, write the EIN with a dash after the first two digits, like 12-3456789. Sole proprietors with no EIN may use their Social Security Number, but most vendors prefer an EIN.
For example, BioNovum LLC writes “27-1839204.”
The nuance is single-member LLCs. The IRS lets you use your SSN, but Massachusetts vendors often refuse SSNs for privacy reasons; get an EIN through the IRS EIN portal instead.
A common mistake is transposing digits. The consequence is the seller’s compliance software rejects the certificate during validation.
The misconception is that the EIN is optional. It is not optional for entities that have one.
Massachusetts Sales/Use Tax Registration Number
This box asks for your DOR-issued sales/use tax account number. To answer, write the nine-digit number from your MassTaxConnect profile, formatted exactly as DOR issued it.
For example, Lopez Precision Manufacturing writes “SLS-12345678-001.”
The nuance is buyers who are not required to register, like out-of-state buyers taking delivery in Massachusetts for resale outside the state. They write “Not required to register” in the box and attach proof of their home-state registration.
A common mistake is using the federal EIN here by accident. The consequence is automatic rejection, since the format does not match DOR’s pattern.
The misconception is that any state’s resale number works. Only the Massachusetts number does, because ST-12 is a Massachusetts-specific certificate.
Type of Business
This field asks for a short description of what the buyer does. To answer, write a six-to-ten-word description that matches your North American Industry Classification System (NAICS) activity, like “precision metal parts manufacturer” or “organic dairy farm.”
For example, Reilly Trawlers writes “commercial groundfish fishing vessel operator.”
The nuance is mixed-use businesses. If you both manufacture and retail, list the activity tied to this purchase first.
The common mistake is generic answers like “business” or “company.” The consequence is the auditor cannot see, on the face of the certificate, why the exemption applies.
The misconception is that this line is decorative. It is not — auditors use it as a sanity check against the exemption category.
Exemption Category Boxes (Items 1–11)
This is the heart of the form. You must check exactly one of the eleven exemption boxes that match the use described in M.G.L. c. 64H, § 6. To answer, read each option carefully and match it to your actual use, not your hoped-for use.
The categories include property used directly in manufacturing (§ 6(r) and (s)), in research and development by a § 6(ii) R&D corporation, in furnishing gas, water, steam, or electricity, in agriculture, in commercial fishing, in publishing a newspaper, in telecommunications, in pipeline transport, in printing for resale, and in solar/wind/heat-pump systems used as a primary residence energy source. The form lists the exact statutory citation next to each box.
For example, Maria Lopez checks the box for “materials, tools, and fuel used directly and exclusively in an industrial plant in the actual manufacture of tangible personal property to be sold,” because her CNC machine cuts parts she sells.
The nuance is the word “directly.” The DOR reads it strictly. A forklift that moves raw steel into the production cell qualifies; a forklift that moves finished goods to the shipping dock does not, per Letter Ruling 84-94.
The most common mistake is checking the manufacturing box for office equipment, cleaning supplies, or sales-floor displays. The consequence is full back-tax assessment plus a 20% negligence penalty under M.G.L. c. 62C, § 35A.
The misconception is that “used in the business” equals “used directly.” It does not. Massachusetts uses a narrow, integrated-plant test, not a broad “but-for” test.
Description of Property Being Purchased
This box asks for a clear description of the goods. To answer, name the item, model number if available, and a short note on its function.
For example, BioNovum LLC writes “Eppendorf Mastercycler X50 thermal cycler, Model 6313, used in PCR research.”
The nuance is bundled invoices. If the invoice has both exempt and taxable items, list only the exempt items here and pay tax on the rest.
The common mistake is writing “various” or “see invoice.” The consequence is auditors disallow the exemption because the certificate does not stand on its own.
The misconception is that a long description hurts you. The opposite is true — specific descriptions protect you.
Signature, Title, and Date
The bottom of the form requires a handwritten or electronic signature, the signer’s printed name, the signer’s title, and the date. To answer, sign in ink, print your name below, list your title (Owner, President, CFO, Member, Partner), and write the date as MM/DD/YYYY.
For example, Maria Lopez signs, prints “Maria E. Lopez,” writes “Owner,” and dates it 04/15/2026.
The nuance is delegated signers. An employee may sign only with a written power of attorney on file, kept by the buyer for audit.
The common mistake is signing without a title, or using a title like “Manager” when the signer is not a corporate officer. The consequence is the certificate fails the DOR’s good-faith standard and the exemption is denied.
The misconception is that a stamped signature is fine. It is not — DOR wants a real signature, wet or e-signed.
Three Filled-Out Examples Using Real Scenarios
Below are three full walkthroughs that show what each named filer enters in each section of Form ST-12. These are the most common ST-12 fact patterns based on data in the DOR Audit Manual.
Scenario 1: Maria Lopez, Manufacturer Buying CNC Tooling
| Form Section | What Maria Enters |
|---|---|
| Certificate Type | Blanket Certificate |
| Vendor Name | Northeast Industrial Supply, Inc. |
| Vendor Address | 45 Commerce Way, Woburn, MA 01801 |
| Purchaser Name | Lopez Precision Manufacturing, LLC |
| Purchaser Address | 220 Mill Street, Worcester, MA 01603 |
| Federal ID Number | 27-4455882 |
| MA Sales/Use Tax Reg. No. | SLS-12345678-001 |
| Type of Business | Precision metal parts manufacturer |
| Exemption Category Checked | § 6(r)/(s) — materials, tools, and fuel used directly and exclusively in manufacturing |
| Description of Property | Carbide end mills, Haas VF-2 tooling kit, used directly in CNC machining of parts for sale |
| Signature/Title/Date | Maria E. Lopez / Owner / 04/15/2026 |
Scenario 2: Aisha Patel, R&D Corporation Buying Lab Equipment
| Form Section | What Aisha Enters |
|---|---|
| Certificate Type | Single Purchase Certificate |
| Vendor Name | LabPro Scientific, Inc. |
| Vendor Address | 100 Research Drive, Cambridge, MA 02139 |
| Purchaser Name | BioNovum LLC |
| Purchaser Address | 75 Innovation Way, Boston, MA 02210 |
| Federal ID Number | 27-1839204 |
| MA Sales/Use Tax Reg. No. | SLS-22778899-001 |
| Type of Business | Biotechnology research and development corporation |
| Exemption Category Checked | § 6(ii) — used directly and exclusively in research and development by an R&D corp |
| Description of Property | Eppendorf Mastercycler X50 thermal cycler, Model 6313, for PCR experiments |
| Signature/Title/Date | Aisha R. Patel / Chief Scientific Officer / 04/22/2026 |
Scenario 3: Janet O’Brien, Farmer Buying Agricultural Equipment
| Form Section | What Janet Enters |
|---|---|
| Certificate Type | Blanket Certificate |
| Vendor Name | Pioneer Valley Farm Equipment, Inc. |
| Vendor Address | 18 Route 9, Hadley, MA 01035 |
| Purchaser Name | Janet M. O’Brien d/b/a O’Brien Family Farm |
| Purchaser Address | 312 Pasture Lane, Amherst, MA 01002 |
| Federal ID Number | 45-9988776 |
| MA Sales/Use Tax Reg. No. | SLS-33445566-001 |
| Type of Business | Organic dairy and produce farm |
| Exemption Category Checked | § 6(p) — used directly and exclusively in agricultural production |
| Description of Property | John Deere 5075E tractor, Model 2025, used to till and harvest crops for sale |
| Signature/Title/Date | Janet M. O’Brien / Sole Proprietor / 05/03/2026 |
Beyond these three, two more named filers worth noting are Marcus Reilly, who runs Reilly Trawlers and uses ST-12 to buy diesel and netting for his commercial fishing vessel under § 6(o), and Carlos Mendes, a publisher who buys newsprint under § 6(m) for the Berkshire Daily Ledger.
How to File the Completed Form
Form ST-12 is not filed with DOR. The buyer delivers it to the seller, and the seller keeps it. That said, “filing” really means delivering and recordkeeping, and there are several channels.
The most common channel is in person or by email to the vendor. Hand the signed paper form to the seller’s accounts receivable contact, or email a scanned PDF. There is no fee. The vendor should acknowledge receipt; keep that acknowledgment as your proof of filing. Processing time is immediate — the next invoice should be tax-exempt.
The second channel is vendor exemption portals, like Avalara CertCapture, Vertex, or TaxJar. Log in with the credentials the vendor sent, upload the signed PDF or e-sign in the portal. There is no DOR fee, though some platforms charge the vendor. Processing time is usually 1–2 business days while the vendor’s tax team reviews.
The third channel is mail, which is rare but still allowed. Send the original signed form to the vendor’s billing address by USPS, FedEx, or UPS. Use certified mail with return receipt as proof of filing. Processing time is the mail transit time plus the vendor’s intake.
If you already paid sales tax on a purchase that should have been exempt, you do not file ST-12 to get the money back. You file an Application for Abatement (Form ABT) through MassTaxConnect within three years of the payment date. Attach the ST-12 you should have given originally as supporting evidence. There is no abatement filing fee; processing takes 4–6 months on average.
Whichever channel you use, keep a copy of the signed certificate, the cover email or receipt, and every invoice that relied on it for at least four years to align with the DOR’s record retention rules.
What Happens After You File
Once the vendor accepts your ST-12, the next invoice from that vendor is sales-tax-free for the items covered. The vendor’s accounting system flags your account as exempt and stops charging the 6.25% Massachusetts sales tax on qualifying lines.
Behind the scenes, the vendor stores your certificate in its audit file. During a DOR field audit, the auditor pulls a sample of exempt sales and demands the matching ST-12 for each. If the certificate is missing, expired (in DOR’s view), or mismatched to the invoice, the vendor is assessed the unpaid tax under M.G.L. c. 64H, § 8(a). That is why vendors are picky.
If you, the buyer, later use the property in a non-exempt way — say, the manufacturer’s CNC machine gets repurposed for a side hobby — you must self-report the use tax on your next return through MassTaxConnect. The use tax is the same 6.25% rate. Failure to self-report exposes you to a 20% negligence penalty and, in willful cases, criminal charges under M.G.L. c. 62C, § 73.
DOR may also audit you directly under its standard three-year statute of limitations, which extends to six years for substantial understatements and forever for fraud. Keep your ST-12 copies, invoices, and proof of qualifying use organized by vendor and year.
Mistakes to Avoid When Filling Out the Form
Most ST-12 problems come from small field errors that the buyer thought were harmless. Here are the ten most common, drawn from the DOR Audit Manual.
- Checking the wrong exemption category. Picking § 6(r) manufacturing for office software triggers full back-tax plus penalty.
- Leaving the description of property blank or vague. Auditors disallow the exemption when they cannot identify the goods.
- Using the federal EIN where the Massachusetts registration number goes. The format mismatch causes vendor rejection.
- Forgetting to check single-purchase or blanket. An unmarked certificate type is treated as defective.
- Signing without listing a title. No-title signatures fail the good-faith standard.
- Using a trade name instead of the legal entity name. The DOR cannot match the certificate to a registration.
- Submitting an out-of-state resale certificate in place of ST-12. Out-of-state forms are not valid for Massachusetts deliveries.
- Letting one vendor’s blanket certificate cover purchases from another vendor. Each vendor needs its own ST-12.
- Using ST-12 when ST-5 (exempt purchaser) is the right form. Nonprofits and government bodies must use ST-5, not ST-12.
- Failing to update a blanket certificate after a business name or registration change. A stale certificate is treated as no certificate at all.
Do’s and Don’ts
These quick rules keep your ST-12 audit-ready.
- Do match every entry on the certificate to the invoice exactly, because auditors compare them line by line.
- Do store a digital copy in your accounting system, since paper originals get lost.
- Do review your blanket certificates once a year, because vendors may purge old files.
- Do train purchasing staff on the eleven exemption categories, since wrong-category errors are the top issue.
- Do ask the vendor for a written acknowledgment of receipt, so you have proof of timely delivery.
- Do check the form’s revision date, because using an outdated form can be rejected outright.
- Don’t sign an ST-12 if you are unsure the use qualifies; the personal liability is real.
- Don’t let an unauthorized employee sign, because a signature without authority voids the form.
- Don’t use ST-12 for purchases you intend to resell — that is what Form ST-4 is for.
- Don’t assume all states honor ST-12; it is Massachusetts-only.
- Don’t mix exempt and taxable items on one certificate without listing only the exempt ones.
- Don’t rely on memory for the exemption box — open the statute and confirm the citation each time.
Pros and Cons of Filing on Your Own vs. With Help
Whether you complete ST-12 yourself or use a CPA or tax pro depends on the complexity of your purchase and your audit risk profile.
Pros of filing on your own:
- It is free, with no professional fees.
- It is fast — most buyers complete the one-page form in under ten minutes.
- It builds in-house tax knowledge that compounds over time.
- The form’s instructions and the DOR website are accessible.
- You keep direct control over how the property is described, which is the riskiest field.
Cons of filing on your own:
- Misreading the eleven categories is easy without tax training.
- Personal liability under § 8(d) falls on the signer, not on a preparer.
- Audit defense gets harder if you cannot document why you chose a category.
- Blanket certificates may go stale without a tickler system.
- DOR rulings change, and a self-filer may miss a TIR update that affects the exemption.
A CPA or sales-tax specialist is worth the fee when the purchase is over $100,000, when the use is mixed (partly exempt, partly taxable), or when you are buying assets in an M&A deal where ST-12 interacts with the bulk-sale rules.
Related Massachusetts Exemption Forms
ST-12 is one of a family of certificates. Picking the right one matters because using the wrong form is the same as using no form. The brief comparison below helps you choose.
| Form | When It Applies |
|---|---|
| ST-12 Exempt Use Certificate | Use-based exemption (manufacturing, R&D, agriculture, etc.) |
| ST-4 Resale Certificate | Buying goods to resell in the regular course of business |
| ST-5 Exempt Purchaser Certificate | 501(c)(3) nonprofit or government buyer (status-based) |
| ST-2 Certificate of Exemption | Issued by DOR to exempt organizations to support ST-5 |
| ST-12B Affidavit for Exempt Sales | Used for certain individual exempt purchases by consumers |
| ST-12EC Exempt Container Certificate | Containers, packaging, and shipping materials |
Out-of-state buyers taking delivery of goods in Massachusetts cannot use a home-state certificate; they must complete ST-12 if their use qualifies under § 6, or pay tax and seek a refund. Drop-shipment scenarios — where a Massachusetts vendor ships to a Massachusetts customer on behalf of an out-of-state reseller — require the out-of-state party to either register in Massachusetts and issue ST-4, or pay the tax. The DOR Drop Shipment guidance explains both paths.
FAQs
Is Form ST-12 filed with the Massachusetts DOR?
No. ST-12 is given to the seller, not filed with DOR. The seller keeps it on file for at least three years to support exempt sales during a DOR audit.
Does a blanket ST-12 expire?
No. It does not expire by statute, but it stays valid only as long as the buyer’s use and registration stay accurate. Most vendors refresh blankets every 12 months as good practice.
Do I write my federal EIN or my Massachusetts registration number in the registration box?
No. You write only the Massachusetts Sales/Use Tax Registration Number in that box. The EIN goes in the Federal Identification Number box just above it.
Can a 501(c)(3) nonprofit use ST-12?
No. Nonprofits should use Form ST-5 backed by an ST-2. ST-12 is for use-based exemptions, not status-based ones.
Can I sign ST-12 if I am only a purchasing manager?
No, unless you have written authority from an officer, partner, or owner. Without that, the signature fails the DOR good-faith test.
Does ST-12 cover services like repair labor?
No. Massachusetts does not tax most services, so no certificate is needed. ST-12 covers only tangible personal property used in a qualifying way.
Do I check more than one exemption category if my purchase fits two?
No. Pick the single best fit. Checking multiple boxes confuses auditors and can void the certificate.
Can I use ST-12 for purchases I will resell?
No. Use Form ST-4 for resale. ST-12 is only for property the buyer will use, not resell.
Is an electronic signature on ST-12 acceptable?
Yes. Per TIR 04-30, e-signatures are valid as long as the captured data matches the official form fields.
Do I need to write anything in the “Description of Property” box if it is on the invoice?
Yes. The certificate must stand on its own. Vague references like “see invoice” are commonly disallowed by auditors.
Can an out-of-state buyer give a Massachusetts vendor ST-12?
Yes, if the buyer has a qualifying use under § 6 and a Massachusetts Sales/Use Tax Registration Number. Out-of-state forms cannot substitute.
What is the penalty for a fraudulent ST-12?
Yes, there is a penalty: up to a $10,000 fine, up to one year in prison, or both, under M.G.L. c. 64H, § 8, plus the unpaid tax, interest, and a 20% negligence penalty.
Does ST-12 cover utilities like electricity for my factory?
Yes, if the electricity is used directly and exclusively in manufacturing under § 6(r). You check the manufacturing box and describe the metered service.
Can I email a scanned ST-12 to the vendor?
Yes. Email is the most common delivery channel today. Keep the sent message and any vendor acknowledgment as proof of timely delivery.
Related reading
- How to Fill Out New York Form ST-121 (w/Examples) + FAQs
- How to Fill Out Massachusetts Form ST-2 (w/Examples) + FAQs
- How to Fill Out Massachusetts Form ST-4 (w/Examples) + FAQs
- How to Fill Out Massachusetts Form ST-5 (w/Examples) + FAQs
- How to Fill Out Massachusetts Form ST-6 (w/Examples) + FAQs
- How to Fill Out Massachusetts Form ST-9A (w/Examples) + FAQs
- How to Fill Out Massachusetts Form 1 (w/Examples) + FAQs