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IRS/DOR Problems???
Are you having problems with the IRS or Mass DOR???
Enrolled Agent Dave Fazio is authorized by the U.S. Treasury to represent his clients before all administrative levels of the IRS.
* Examinations (Audits) * Wage Garnishments * Bank Levies * Offers in Compromise * Appeals * Monthly Payment Agreements |
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 | Small Massachusetts Businesses May Not Have to Pay Sales Tax on Energy Purchases |By Dave Fazio EA |
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Small business owners in Massachusetts may qualify for an exemption from paying tax on purchases of heating fuel, electricity or natural gas if their businesses meet the following conditions:
- They must have five or fewer employees (active owners/shareholders/partners count as employees).
- Their gross revenues must be less than $1,000,000
- The energy must be purchased for the sole benefit of the business (therefore, taxpayers with home offices are disqualified unless they have separately metered utilities for their home office).
The exemption is claimed on Form ST-13 Small Business Energy Exemption Certificate for Purchases by filing the form with your energy vendor. The form must be given to each vendor every year.
If you are a small business owner and have questions on the sales tax exemption for energy purchases please feel free to call or email my office.
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