INSTRUCTIONS: MASSACHUSETTS MONTHLY SALES AND USE TAX RETURN (Form ST-9)

Massachusetts businesses which expect to owe more than $1200 in combined sales and use tax for the year must file a monthly return with the Department of Revenue. This is done by filing a form ST-9. If you expect to owe between $101 and $1200, you should file a form ST-9Q on a quarterly basis. If you expect to owe $100 or less, you should annually file a form ST-9A. All of these documents can be obtained from the website of the Massachusetts Department of Revenue.

Massachusetts Monthly Sales And Use Tax Return ST-9 Step 1: Enter the federal identification number of your business where indicated, as well as the month for which you are filing. Those who are filing this document on behalf of a business which has ceased operation should indicate with a check mark that they wish to close their sales tax account.

Massachusetts Monthly Sales And Use Tax Return ST-9 Step 2: Enter the gross sales for the month on line 1, including all exempt transactions.

Massachusetts Monthly Sales And Use Tax Return ST-9 Step 3: Enter the total of all exempt sales on line 2. Line 2a is for the sales of materials, tools and fuel. Line 2b is for the sales of machinery and replacement parts. The total of lines 2, 2a and 2b should be entered on line 3. This sum gives your total nontaxable sales.

Massachusetts Monthly Sales And Use Tax Return ST-9 Step 4: Subtract line 3 from line 1. The resulting difference should not be less than zero. Enter this number on line 4.

Massachusetts Monthly Sales And Use Tax Return ST-9 Step 5: On line 5, enter the total of all purchases on which no state sales tax was paid. This is your total use tax liability.

Massachusetts Monthly Sales And Use Tax Return ST-9 Step 6: On line 6, enter the total of lines 4 and 5. Multiply this by .0625 to determine your tax liability on line 7.

Massachusetts Monthly Sales And Use Tax Return ST-9 Step 7: Tobacco retailers should complete lines 8, 9 and 11.

Massachusetts Monthly Sales And Use Tax Return ST-9 Step 8: Those who are filing the form late or submitting payment late should complete lines 10 and 11. Sign and date the form. Give your title.