Step 1: Register
To register to collect Massachusetts sales/use tax, vendors must file a Form TA-1 (Massachusetts Trustee Tax Application for Original Registration) with Department of Revenue (DOR) for their primary place of business and Form TA-2 (Application for Additional Registration) for each additional business location. These forms are available on the DOR website at https://www.mass.gov/orgs/massachusetts-department-of-revenue.
Vendors may file the electronic equivalent of Form TA-1 and/or TA-2 via DOR’s Online Application for Registration, which is available on the DOR website at https://www.mass.gov/orgs/massachusetts-department-of-revenue. By registering online, vendors can download a temporary registration certificate, which enables them to do business immediately.
After processing an application for registration, DOR will issue the vendor a Sales and Use Tax Registration Certificate (Form ST-1) for each business location. Form ST-1 must be displayed in a prominent location on the business premises.
Step 2: Collect Sales tax on Purchases and Remit to Massachusetts Department of Revenue
Different schedules must be followed for filing returns and paying sales/use tax depending on the amount of tax vendors expect to collect from their customers in a year. In order to be considered timely-filed, all returns must be postmarked by the U.S. Postal Service at least two days prior to the due date of the return. The following chart shows the different schedules for filing returns.
PDFs of various Sales & Use Tax forms can be found at the DOR website
Annual Sales/Use Tax Collected
|
Return Filing Requirement
|
Payment Due
|
---|
$100 or less
|
Annually due 20 days after the end of the filing period – i.e., Jan 20.
|
Payment due with return
|
From $101 up to $1,200
|
Quarterly due 20 days after end of the filing period – i.e., April 20, July 20, Oct. 20, Jan. 20.
|
Payment due with return.
|
$1,201 of more
|
Monthly due 20 days after end of the filing period – i.e., February 20 for January filing period.
|
Payment due with return
|