Fillable Form St-9q - Quarterly Sales And Use Tax Return printable pdf download

Rev. 9/09

Form ST-9Q

Massachusetts

Instructions for Quarterly

Department of

Sales and Use Tax Return

Revenue

General Instructions

Who must file Form ST-9Q?

If the changes involve a change of ownership or organization,

Every vendor whose sales and use tax liability (exclusive of

report this on Form AI-1. Do not use the existing package of

meals) is reasonably estimated to be between $101 to

tax returns. File an online application for registration by ac-

$1,200 for the calendar year must file Form ST-9Q.

cessing Webfile for Business at The on-

line application will allow you to register as a new business

When should Form ST-9Q be filed?

and enable you to file and pay electronically.

Form ST-9Q must be filed on or before the 20th day of the

month following the close of each calendar quarter. This re-

What if I need additional information?

turn must report actual sales for the entire quarter. All taxes

Additional information regarding sales and use tax can be

due must be paid at that time. Payments and returns re-

found in the Department’s “Guide to Sales and Use Tax”

ceived after the due date will be considered timely if they

which may be obtained by visiting DOR’s website at www.

were properly addressed, mailed first-class and show a U.S.

mass.gov/dor or by calling the Customer Service Bureau at

Post Office postmark or private delivery service substantiat-

(617) 887-MDOR or toll-free in Mass. at 1-800-392-6089.

ing date mark dated at least two days before the due date.

Line by line instructions for Form ST-9Q

A return must be filed even if no tax is due. Any return indi-

Note: An entry must be made in each line. Enter “0,” if

cating “0” tax due must be e-filed through DOR’s Webfile for

applicable.

Business application at

Line 1. Enter the total of all Massachusetts sales, leases

What if I have paid over sales tax on an account later

and rentals of tangible personal property (including receipts

determined to be worthless?

from producing, fabricating, processing, printing or imprint-

Vendors who have paid sales tax on accounts which are

ing such property) for cash, credit or on a conditional basis.

later determined to be worthless may file a claim for reim-

Note: Be sure to include in line 1 the sales of alcoholic bev-

bursement with the Department of Revenue. This claim,

erages, including beer, wine, and liquor, sold at retail.

made on Form ST-BDR, must be filed on or before the due

date (including extension) of your federal income tax return

Do not include the following in gross sales: (a) cash discounts

and cover the amount of sales and use tax paid over on ac-

allowed at time of sales; (b) labor or service charges for the

counts determined to be worthless in the prior fiscal year.

installation of property sold, when separately stated; (c) sales

For more information, call the Department’s Customer Serv-

taxes collected from purchasers; (d) transportation charges

ice Bureau at (617) 887-MDOR or toll-free in Massachusetts

occurring after sales, when separately stated; (e) federal

at 1-800-392-6089.

manufacturer’s excise tax on new motor vehicles; (f) trade-in

allowances on sales of motor vehicles and trailers by a dealer

What if any information shown on the preprinted form

holding a valid vendor’s registration; (g) installment payments

is incorrect?

received on conditional or credit sales; (h) sales of tickets

If any preprinted information on these forms is incorrect, or

for admission to places of amusement and sport; (i) sales of

if you have changed your address, make all the necessary

transportation or communication services; (j) professional, in-

changes or corrections through Webfile for Business at

surance or personal service transactions that involve sales

, or on the enclosed Form AI-1, Change

which are inconsequential and for which no separate charges

of Address/Information.

are made; and (k) sales of real estate.

detach here

ST-9Q

MASSACHUSETTS DEPARTMENT OF REVENUE

1. Gross sales

QUARTERLY SALES AND USE TAX RETURN

IF “0” TAX DUE, RETURN MUST BE FILED ELECTRONICALLY.

2. Sales for resale/exempt sales

FEDERAL IDENTIFICATION NUMBER

BE SURE THIS RETURN COVERS

FOR QTR. ENDING

or other adjustments

THE CORRECT PERIOD

. Sales of materials, tools and fuel

. Sales of machinery and

BUSINESS NAME

replacement parts

IF ANY

3. Total nontaxable sales

INFOR-

(add lines 2, 2A and 2B)

BUSINESS ADDRESS

MATION IS

4. Taxable sales (subtract line 3

NCORRECT,

from line 1; not less than zero)

SEE

CITY/TOWN

STATE

ZIP

5. Use tax purchases

INSTRUC-

TIONS.

6. Total taxable amount

Check if final return and you wish to close your sales tax account.

(add line 4 and line 5)

7. Total taxes (line 6 × × .0625)

8. Tobacco retailers only: credit for pre-

paid sales tax on tobacco products

9. Subtract line 8 from line 7

Return is due with payment on or before the 20th day of the month following the quarter indicated above. Make

check payable to Commonwealth of Mass. Mail to: Mass. Dept. of Revenue, P.O. Box 7043, Boston, MA 02204.

10. Penalties and interest

I declare under the penalties of perjury that this return (including any accompanying schedules and statements)

has been examined by me and to the best of my knowledge and belief is a true, correct and complete return.

11. Total amount due/refund

(add line 9 and line 10)

Signature

Title

Date

Form St-9q - Quarterly Sales And Use Tax Return

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