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Sales Tax Exempt Forms

The application of state tax on an electric bill is based on the regulations of the Massachusetts Department of Revenue (MDR). Under the MDR, a 5% state tax is charged to all Non-residential accounts, unless state exemptions apply.  Non-residential customers are responsible to determine if their business or organization falls under any provisions for state tax exemptions.

Form ST-12, Exempt Use Certificate

Electricity will be consumed and used directly and exclusively in the actual manufacture of tangible personal property to be sold or in the heating of the industrial plant provided at least 75% of the metered energy is used for the combination of such manufacturing or heating of the manufacturing area.  This form must be filed once with PMLP.

http://www.mass.gov/Ador/docs/dor/Forms/Wage_Rpt/PDFs/st_12.pdf

 

Form ST-13, Small Business Energy Exemption Certificate

All business with gross income of less than $1,000,000 for the previous calendar year and that reasonably expect to have gross income of less than $1,000,000 in the current calendar year, or have five or fewer employees are exempt from paying a sales tax on their purchases of electricity.  A signed copy of the ST-13 form must be filed annually with PMLP.

http://www.mass.gov/Ador/docs/dor/Forms/Wage_Rpt/PDFs/st_13.pdf

 

Form ST-5, Sales Tax Exempt Purchaser Certificate

An exempt 501(c) organization must have obtained a Certificate of Exemption (Form ST-2) from the Commissioner of Revenue certifying that it is entitled to exemption. The 501(c)(3) organization must submit to the PMLP a properly completed Sales Tax Exempt Purchaser Certificate (Form ST-5) signed by the 501(c)(3) organization with a copy of its Form ST-2 attached

http://www.mass.gov/Ador/docs/dor/Forms/Wage_Rpt/PDFs/st_5.pdf