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Massachusetts Updates Small Business Sales Tax Exemption Process for Electricity

The Massachusetts Department of Revenue (“MA DOR”) has updated its process for companies that claim a small business exemption from sales tax on their electricity bill (formerly the Form ST-13).  The Form ST-13 has been replaced by the Small Business Energy Exemption (“Form SBE”) which will be effective for two years.

What does this mean for you?

  • Customers previously eligible for the Massachusetts ST-13 exemption must register their exemption status on the MA DOR’s website by March 31, 2019
  • Customers must file this form directly with their utility AND supplier by March 31, 2019.  Failure to do so will result in charges for sales tax
  • Customers must re-file for the Form SBE every two years

How can you register for the Form SBE?

What happens if applicable customers do not do this?

  • Your utility and supplier will be required to add sales tax to the customer’s monthly bill.  

Who is affected?
Any Massachusetts customers that were eligible for the ST-13 exemption (meets all of the criteria below):

  • Gross income less than $1,000,000 in the prior year and anticipated for the current year;
  • 5 or less full-time employees; and
  • Energy must only be used by the qualifying business.

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