How is a sales tax exemption claimed for purchases of gas, steam, electricity or fuel?
DIRECTIVE 1: The procedure for claiming an exemption depends on the particular exemption claimed. The appropriate procedure for each exemption is listed below. a. No Form Residential Use. Sales of gas, steam or electricity used for residential purposes are exempt under G.L. c. 64H, § (i), and sales of fuel used for residential heating purposes are exempt under G.L. c. 64H, § 6(j). A purchaser claiming exemption for purchases of gas, steam or electricity used for residential purposes under G.L. c. 64H, § 6(i), or for purchases of fuel used for residential heating purposes under G.L. c. 64H, § 6(j) is not required to provide a vendor with an exemption certificate in order to make tax free purchases. Rather, a vendor may accept a purchaser’s representation of residential use in lieu of collecting tax, provided that the vendor is acting in good faith. b. Forms ST-2 and ST-5: Certificate of Exemption and Exempt Purchaser Certificate Governmental and Charitable Organizations. Sales of gas, s
Related Questions
- Does the purchase exemption apply to other types of purchases, such as purchases of gas, electricity, meals, rooms, admissions, or to the petroleum products gross receipts tax?
- Are there any extra charges for electricity, gas, hot water or fuel for open fires?
- What advantages does gas present as a fuel for generating electricity?
