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

Massachusetts businesses which expect to owe $100 or less in combined sales and use tax must file an annual return documenting these taxes. This form ST-9A is not for businesses who expect to owe more than $100 but no more than $1200, who should file a form ST-9Q on a quarterly basis. Businesses which expect to owe more than $1200 must file a form ST-9 on a monthly basis.

Massachusetts Annual Sales And Use Tax Return ST-9A Step 1: Enter the federal identification number of your business, the period covered, and the year for which this return is filed.

Massachusetts Annual Sales And Use Tax Return ST-9A Step 2: Those who are filing a return for a business which has ceased operation should indicate with a check mark that they wish to close their sales tax account.

Massachusetts Annual Sales And Use Tax Return ST-9A Step 3: On line one, enter your gross sales for the calendar year in question.

Massachusetts Annual Sales And Use Tax Return ST-9A Step 4: On line 2, enter the total of all sales and exempt sales or adjustments not covered on line 2a, which concerns sales of materials, tools and fuel, or line 2b. Total lines 2, 2a and 2b to determine the sum of your total nontaxable sales on line 3.

Massachusetts Annual Sales And Use Tax Return ST-9A Step 5: Subtract line 3 from line 1. Enter the resulting total of your taxable sales on line 4. This number cannot be less than zero.

Massachusetts Annual Sales And Use Tax Return ST-9A Step 6: On line 5, enter the sum of all purchases made for consumption, use and storage within the state on which no state sales tax was paid. This number is your total use tax liability.

Massachusetts Annual Sales And Use Tax Return ST-9A Step 7: Add lines 4 and 5 and enter the resulting total tax liability on line 6.

Massachusetts Annual Sales And Use Tax Return ST-9A Step 8: Calculate your total taxes owed by multiplying line 6 by .0625. Enter the result on line 7.

Massachusetts Annual Sales And Use Tax Return ST-9A Step 9: Lines 8 and 9 only concern tobacco retailers. Lines 10 and 11 only concern those submitting their return or payment late. Sign and date the form.