The application of state tax on an electric bill is based on the regulations of the Massachusetts Department of Revenue (MDR). Under the MDR, the state tax is charged to non-residential accounts, unless state exemptions apply.
Customers are responsible to determine if their business or organization falls under any provisions for state tax exemptions. Businesses, churchs, schools, or other organizations must submit the proper state exemption form to the RMLD.
Form ST-12 are filled out and submitted once.
Form ST-13 are filled out and submitted annually.
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