Form Dpp1 - Application For Direct Payment Permit printable pdf download

Form Dpp1 - Application For Direct Payment Permit

Massachusetts

Department of Revenue

Direct Payment Permit

A Program to Simplify Sales/Use Tax Accrual and Collection

From the Commissioner

Dear Taxpayer,

The Department of Revenue (DOR) will assist you in meeting your responsibility to collect and

remit the Commonwealth’s “Sales/Use Taxes.” Part of the DOR’s mission is to verify taxes

remitted by taxpayers to insure that the correct tax is accrued and paid. This booklet explains

how the DOR provides a method to reduce administrative and personnel burden on taxpayers

accruing sales/use tax, while maintaining a high degree of accuracy in connection with the Direct

Payment Permit Program. This booklet includes an explanation of the requirements, forms and

instructions for this Program.

Direct Payment Permits are issued only after a detailed review of applications and supporting

information. I urge you to read this booklet before completing this application.

Please visit our website and send us your comments and suggestions for improvement. We look

forward to your cooperation in making this program a success, reducing your administrative

burden as well as ours.

Sincerely,

Commissioner of Revenue

Form Dpp1 - Application For Direct Payment Permit