In 1990, the State of Massachusetts Department of Revenue enacted new laws which required taxation of the sale of certain types of energy, including electricity.

As a business operating in the Commonwealth of Massachusetts, you may be entitled to an exemption of the above mentioned 5% energy sales tax.

Following are the Massachusetts Department of Revenue exemption guidelines and required application forms:

• Small Business: 5 or less employees
       Download "Small Business Energy Exemption Certificate" Form ST-13
       Note: Must be submitted annually.

• Manufacturing: At least 75% of the electricity consumed at the meter is used for manufacturing or heating manufacturing area
       Download "Exempt Use Certificate" Form ST-12

• Non-Profit Organization: Qualifying charitable, religious, educational, and scientific organizations
       Download "Exempt Purchaser Certificate" Form ST-5 and;
       Call Massachusetts D.O.R. at 1-800-392-6089 for required "Certificate of Exemption" Form ST-2
       Note:   Both forms are required to apply for this exemption.
                    Form ST-2 expires at the end of 5 years.