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Form ST-12- Exempt Use Certificate.pdf

dor-sales-use-form-st-12.pdf
Preview of Form ST-12- Exempt use certificate
🔗 Source: mass.gov
📊 Size: 87 KB
📄 Pages: 2 pages
⬇️ Downloads: 22

Summary

Form ST-12 is an Exempt Use Certificate used in Massachusetts to certify that purchased or leased property is exempt from sales or use tax. The form requires the purchaser to specify the exempt purpose, such as using materials in manufacturing, agricultural production, or research and development. The vendor must ensure the certificate is properly completed and signed, and retains it as part of their tax records. The certificate relieves the vendor of the burden of proof for exempt sales, but the purchaser is liable for tax if the property is used for a non-exempt purpose.

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Description

Form ST-12 is an Exempt Use Certificate used in Massachusetts to certify that purchased or leased property is exempt from sales or use tax.

Technical Information

  • File Format: PDF
  • File Size: 87 KB
  • Pages: 2
  • Language: EN
  • Total Downloads: 22
  • Last Updated: 8 months ago

Document Overview

This PDF document about Form ST-12- Exempt use certificate provides comprehensive information and guidance. Whether you're a beginner or advanced user, this resource offers valuable insights into Form ST-12- Exempt use certificate.

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