SmallBizHandbookSmallBizHandbook

Massachusetts Resale Certificate and Seller's Permit (2026)

Last updated: 2026-10-12 · Checked against the Massachusetts Department of Revenue (DOR)'s own pages, forms and rules on 2026-10-12

To buy inventory tax-free in Massachusetts, give your supplier a completed Sales Tax Resale Certificate (ST-4); you need a Massachusetts seller's registration number to fill it in. The multistate Streamlined (SST) certificate is not accepted and the MTC uniform certificate is not accepted. Buyers registered only in another state can use their home-state number only in limited cases (details below). Registering for the Sales and Use Tax Registration (Vendor's Registration Certificate, Form ST-1): the state doesn't publish a fee.

Resale form
ST-4
buyer fills it in
Permit fee
Not listed
Sales and Use Tax Registration (Vendor's Registration Certificate, Form ST-1)
SST form
No
SSTGB Form F0003
MTC form
No
uniform certificate

Massachusetts resale certificate and permit rules

Massachusetts: seller's permit & resale certificate

Sales tax · Agency: Massachusetts Department of Revenue (DOR)

Permit
Sales and Use Tax Registration (Vendor's Registration Certificate, Form ST-1)
Registration fee
Not published
SST form
Not accepted
MTC form
Not accepted
Resale certificate
Sales Tax Resale Certificate (ST-4)Get the official form →
How long it's valid
Single purchase or blanket (checkbox on form). No expiration stated. Vendor retains it as part of permanent tax records; DOR may require production of certificates within 60 days of notice (830 CMR 64H.8.1(4)(d)).
Seller's permit
Sales and Use Tax Registration (Vendor's Registration Certificate, Form ST-1) — fee not published. Register through MassTaxConnect. Once approved DOR mails a registration certificate (Form ST-1) for each location, which must be posted and visible at all times. No fee information found on DOR pages opened.Register with Massachusetts Department of Revenue →
Buyer registered in another state?
Yes, by signed statement rather than ST-4 — DOR Directive 89-10: a Massachusetts vendor may accept, in good faith, a statement on the out-of-state purchaser's letterhead (or with business card attached) signed under penalties of perjury that (1) the purchaser is not engaged in business in Massachusetts and (2) is purchasing solely for resale in the ordinary course of business; if registered in another state, attach a copy of that registration or list the permit number and state. Notarization is no longer required.
Multistate forms
830 CMR 64H.8.1: a resale certificate is 'Form ST-4, a certificate prescribed by the Commissioner' and must be in the form prescribed, showing purchaser's name, address and registration number. ST-4: the purchaser certifies it holds a valid Massachusetts Vendor's Registration; the certificate relieves the vendor only if taken in good faith from a purchaser holding a valid Massachusetts sales tax registration. Massachusetts is not an SST member and is not listed on the MTC certificate.
Drop shipments
DOR Directive 86-21: when a Massachusetts-registered vendor drop ships property to a Massachusetts consumer on behalf of an out-of-state retailer not engaged in business in Massachusetts, the drop shipment is a retail sale by the Massachusetts vendor (the deliverer) and is taxable.
Good to know
  • Manufacturers claiming exempt use of materials/tools use Form ST-12 (Exempt Use Certificate), not ST-4; exempt organizations use Form ST-5.
  • Property bought under ST-4 and used other than for retention, demonstration or display while held for sale is deemed a retail sale by the purchaser.
  • Massachusetts taxable services for resale purposes are limited to telecommunications services (830 CMR 64H.8.1).
Official sources for Massachusetts (5)

Checked 2026-10-12. Multistate forms: SST SSTGB Form F0003 · MTC uniform certificate

Not listed above: details the Massachusetts agency's pages, forms and rules don't state (4 items, such as a public verification lookup or drop-shipment guidance). Ask the agency before relying on them.

How to buy for resale in Massachusetts, step by step

  1. Register for a Sales and Use Tax Registration (Vendor's Registration Certificate, Form ST-1) with the Massachusetts Department of Revenue (DOR). Register online.
  2. Fill in the Sales Tax Resale Certificate (ST-4) with your registration number, what you sell and what you're buying. Official form.
  3. Give it to each supplier before or at the time of purchase; use a blanket certificate for regular suppliers where the state allows one. Suppliers keep it on file — you don't send it to the state.
  4. Only buy items you'll resell this way. Anything you take out of inventory for your own use owes use tax.
  5. When you sell, collect Massachusetts sales tax from your customers unless they give you a valid exemption or resale certificate.

States that treat the SST and MTC forms the same way: District of Columbia, Louisiana, Mississippi and New York. Related: Massachusetts sales tax rates, nexus and filing · sales tax nexus checker · Massachusetts business licenses

Massachusetts resale certificate FAQ

How do I get a resale certificate in Massachusetts?

Register for a Sales and Use Tax Registration (Vendor's Registration Certificate, Form ST-1) with the Massachusetts Department of Revenue (DOR), then fill in the Sales Tax Resale Certificate (ST-4) with your registration number and give it to each supplier. You don't file it with the state; the seller keeps it.

How much does a Massachusetts seller's permit cost?

The state doesn't publish a registration fee. Register through MassTaxConnect. Once approved DOR mails a registration certificate (Form ST-1) for each location, which must be posted and visible at all times. No fee information found on DOR pages opened.

Does Massachusetts accept the Streamlined (SST) or MTC multistate resale certificate?

SST certificate (SSTGB Form F0003): not accepted. MTC uniform certificate: not accepted. 830 CMR 64H.8.1: a resale certificate is 'Form ST-4, a certificate prescribed by the Commissioner' and must be in the form prescribed, showing purchaser's name, address and registration number. ST-4: the purchaser certifies it holds a valid Massachusetts Vendor's Registration; the certificate relieves the vendor only if taken in good faith from a purchaser holding a valid Massachusetts sales tax registration. Massachusetts is not an SST member and is not listed on the MTC certificate.

Can an out-of-state business use its home-state resale number in Massachusetts?

Yes, by signed statement rather than ST-4 — DOR Directive 89-10: a Massachusetts vendor may accept, in good faith, a statement on the out-of-state purchaser's letterhead (or with business card attached) signed under penalties of perjury that (1) the purchaser is not engaged in business in Massachusetts and (2) is purchasing solely for resale in the ordinary course of business; if registered in another state, attach a copy of that registration or list the permit number and state. Notarization is no longer required.

How long is a Massachusetts resale certificate valid?

Single purchase or blanket (checkbox on form). No expiration stated. Vendor retains it as part of permanent tax records; DOR may require production of certificates within 60 days of notice (830 CMR 64H.8.1(4)(d)).

How do drop shipments work in Massachusetts?

DOR Directive 86-21: when a Massachusetts-registered vendor drop ships property to a Massachusetts consumer on behalf of an out-of-state retailer not engaged in business in Massachusetts, the drop shipment is a retail sale by the Massachusetts vendor (the deliverer) and is taxable.

Official Sources

Figures checked against these sources on 2026-10-12

Related Resources on This Site

Resale certificates in other states

ALAKAZARCACOCTDEDCFLGAHIIDILINIAKSKYLAMEMDMIMNMSMOMTNENVNHNJNMNYNCNDOHOKORPARISCSDTNTXUTVTVAWAWVWIWY

All states on one map and table, plus the cross-state helper →

General information, not tax advice. Confirm current rules with the Massachusetts Department of Revenue (DOR) before relying on them.