Massachusetts Resale Certificate
Rules, Form & Expiration

Accepted form: Form ST-4 (Sales Tax Resale Certificate). Agency: Massachusetts Department of Revenue.

What a Massachusetts resale certificate has to say, who can sign one, how long it lasts, and how to produce a signed copy for every vendor in minutes.

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Massachusetts resale certificate rules

Certificate form: Form ST-4; Form ST-4, the Sales Tax Resale Certificate, is published by the Massachusetts Department of Revenue. Our generator fills in the Massachusetts form for you.
Issued by: The buyer; The buyer fills in and signs the certificate and gives it to each supplier, who keeps it on file.
Registration number: Account ID number or Federal ID number; It appears on the buyer's Massachusetts Vendor's Registration (sales and use tax registration, issued through MassTaxConnect).
MTC uniform certificate: Not accepted; Vendors in Massachusetts should be given the state's own certificate.
Streamlined (SST) certificate: Not accepted; Sellers in Massachusetts should not take the Streamlined Sales Tax exemption certificate as a resale certificate.
Out-of-state buyers: Massachusetts permit required; Buyers usually need a Massachusetts sales tax permit to buy tax-free here.
Blanket certificates: Allowed; One certificate can cover an ongoing series of purchases from the same vendor.
Expiration: No expiration; No expiration is set by the form or regulation. The vendor keeps the certificate as part of its permanent tax records.

Massachusetts rules in plain English

In Massachusetts, buyers use Form ST-4, Sales Tax Resale Certificate, from the Massachusetts Department of Revenue (DOR). The current version is Rev. 8/16. You must hold a valid Massachusetts vendor registration to use it. Enter your business name and address and your Massachusetts Account ID number or Federal ID number. State your type of business and the type of goods or services you are buying, as specifically as you can. Enter the vendor's name and address. Check single purchase or blanket. The purchaser signs under the penalties of perjury, with title and date. The form has no expiration date, and the vendor keeps it permanently. Businesses without Massachusetts nexus cannot use ST-4. They may give a signed statement on their letterhead instead. The certificate cannot be used for tobacco products. Vendors can check your registration on MassTaxConnect. If you use goods bought for resale in your business, you owe the tax from the time of first use. Willful misuse can bring criminal penalties of up to one year in prison and fines of $10,000, or $50,000 for a corporation.

Sources: Massachusetts resale certificate guidance · Form ST-4 · Verify a buyer's number

More Massachusetts facts

Sales Tax Resale Certificates are invalid for the sale or purchase of tobacco products. Source
Vendors can confirm customers' sales and use tax registrations and resale certificates online through MassTaxConnect. Source
The only taxable services in Massachusetts for resale-certificate purposes are telecommunications services; see 830 CMR 64H.1.6 for their resale rules. Source
A Massachusetts business that ships goods to a Massachusetts consumer for a retailer without Massachusetts nexus must collect tax unless it gets a notarized letterhead statement from that retailer (Letter Ruling 85-35; TIR 04-26). Source
Service businesses unsure whether property they buy qualifies for resale should consult 830 CMR 64H.1.1 (Service Enterprises). Source

What a Massachusetts resale certificate must include

The buyer's legal name, business address, and Account ID number or Federal ID number.
The seller's name and address.
A description of the property being purchased for resale, or for a blanket certificate a general description such as "All tangible personal property purchased for resale".
A statement that the items will be resold in the ordinary course of business, signed and dated by the buyer.

Using your Massachusetts certificate

Confirm the purchase is genuinely for resale. Using a certificate for supplies or equipment you consume is the most common audit finding.
Give the vendor the signed certificate before or at the time of the sale; a certificate produced after the fact is often rejected.
Issue one blanket certificate per vendor and keep a copy for your records.
Expiration: No expiration. Reissue the certificate whenever your permit number, name, or address changes.

Unlimited signed Massachusetts resale certificates

Enter your business once, add each vendor, and download a signed Massachusetts certificate on the state form. One flat yearly price covers every state where you buy inventory.

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Massachusetts resale certificate FAQ

What form do I use for a Massachusetts resale certificate?

Massachusetts uses Form ST-4, the Sales Tax Resale Certificate, published by the Massachusetts Department of Revenue. Our generator fills in the Massachusetts form for you. You get a signed PDF with your business, permit, and purchase details.

Does Massachusetts accept the MTC uniform resale certificate?

No. Massachusetts does not accept the MTC uniform certificate, so give Massachusetts vendors the state's own certificate.

Can an out-of-state business use a resale certificate in Massachusetts?

Generally not. The purchaser must hold a valid Massachusetts vendor registration. A Massachusetts vendor cannot accept a resale certificate from a customer without Massachusetts nexus, but may accept instead a statement on the customer's letterhead (or with its business card attached) signed under the pains and penalties of perjury (Directive 89-10); for drop shipments, a notarized letterhead statement (Letter Ruling 85-35).

Can I give a vendor one blanket resale certificate in Massachusetts?

Yes. A blanket certificate in Massachusetts covers every qualifying purchase from that vendor going forward, typically described as "All tangible personal property purchased for resale".

How long is a Massachusetts resale certificate valid?

No expiration is set by the form or regulation. The vendor keeps the certificate as part of its permanent tax records.

What happens if I misuse a Massachusetts resale certificate?

If the buyer uses the property other than for retention, demonstration or display while holding it for sale, the use is taxable as of first use. Willful misuse may result in criminal tax evasion sanctions of up to one year in prison and fines of $10,000 ($50,000 for corporations).

When can a Massachusetts seller rely on a resale certificate?

A resale certificate relieves the vendor of the burden of proof only if taken in good faith from a purchaser engaged in selling that kind of property or service who holds a valid Massachusetts registration. Good faith is questioned if the vendor knows facts suggesting the buyer will not resell, such as the buyer not being in the business of selling that merchandise. On written notice, the vendor has 60 days to produce or correct certificates; otherwise it must prove the sale was not a retail sale by other evidence.

How do I verify a Massachusetts resale certificate?

Check the buyer's Account ID number or Federal ID number with the online lookup from the Massachusetts Department of Revenue, linked under Sources on this page. Keep a record of the check with the certificate.

Nearby states

This page summarizes Massachusetts resale certificate rules for general information and is not tax advice. Confirm current requirements with the Massachusetts Department of Revenue or your tax adviser. State rules last checked October 1, 2026.

Massachusetts Resale Certificate Rules, Form & Expiration