"A Guide to Sales and Use Tax" from the www.mass.gov states
Sales of utilities and heating fuel to residential users, small businesses and certain industrial users:
Sales of gas, steam, electricity or heating fuel for residential purposes are exempt. Residential use includes use in any dwelling where people customarily reside on a long-term basis, whether or not the occupants of the dwelling are the purchasers of the fuel. Thus, residential use includes use in apartment buildings, rooming houses and nursing homes as well as use in single family or multifamily homes, but generally does not include use in hotels.
Sales of utilities and heating fuel also are exempt when sold to businesses with five or fewer employees and gross income of less than $1 million, or to manufacturing facilities that use at least 75 percent of their energy in manufacturing or heating the manufacturing facility. Businesses with multiple locations employing fewer than five people at any one location must use the total number of employees from all locations. Small businesses must present a Small Business Energy Exemption Certificate (Form ST-13) to the vendor to claim the exemption. Eligible industrial users must provide an Exempt Use Certificate (Form ST-12 ). Residential users are not required to present exemption certificates.
Therefore, commercial customers, who are claiming tax exemption, must submit one of the following current exemption certificates:
ST-5~ Sales Tax Exempt Purchaser Certificate~ PDF
ST-2 Certificate of Exemption is a restricted form and can be obtained by contacting the Department of Revenue at (617) 887-MDOR or in-state at1-800-392-6089 (A State issued ST-2 must be submitted with the ST-5. This form is usually filed by State agencies and charitable organizations.)
ST-12~ Exempt Use Certificate~~ PDF
(This form usually reserved for manufacturing businesses.)
ST-13~ Small Business Energy Exemption Certificate PDF
(This form was revised in February 2006, you should contact the Department of Revenue to verify if your business is eligible for this exemption.)
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