Sales Tax

Customers are required to pay sales tax unless we have the appropriate forms on file that show they are an exempt organization, a reseller of goods they buy from us, or a contractor doing work for an exempt organization.

If you are picking up material at any of our locations, you will need to fill out the appropriate Massachusetts forms and have the required Massachusetts certificates

If the material is delivered or shipped to you, you will need the appropriate certificates for that state. The states we must collect tax in are Massachusetts, Connecticut, New York, and Vermont.

Note: While in Massachusetts contractors are considered resellers, this is usually not the case in Connecticut, New York, or Vermont.

Please note that all forms are in PDF format and require the free Adobe Acrobat Reader

Massachusetts

• Form ST-4 - Sales Tax Resale Certificate (for holders of the ST-1 certificate)
• Form ST-5 - Sales Tax Exempt Purchaser Certificate (for holders of the ST-2 certificate)
• Form ST-5C - Contractor's Sales Tax Exempt Purchase Certificate (for contractors doing work for holders of ST-2 certificates)
• Form ST-12 - Sales Tax Exempt Use Certificate (i.e. manufacturers)
• Link to Massachusetts tax forms

New York

• ST-120 - Resale Certificate
• ST-120.1 - Contractor Exempt Purchase Certificate
• ST-121 - Exempt Use Certificate
• Link to New York sales tax forms

Connecticut

• Regulation 1 & 23 - Sales and Use Tax Resale Certificate (If you have trouble printing this, try printing just page 2)
• Regulation 18 - Contractors Exempt Purchase Certificate
• CERT-119 - Certificate for Purchases of Tangible Personal Property and Services by Qualifying Exempt Organizations
• Link to Connecticut sales and use certificates

Vermont

• Link to Vermont sales tax forms