Forms

The application of state tax on an electric bill is based on the regulations of the Massachusetts Department of Revenue (MDR). Under the MDR, state tax is charged to non-residential accounts, unless state exemptions apply.

Customers are responsible for determining if their business or organization falls under any provisions for state tax exemptions. Businesses, churches, schools, or other organizations must submit the proper state exemption form to the RMLD.

Please note, there are changes to the Small Business Energy Exemption as of January 1, 2019. Click here for the updated process to file a Small Business Energy Exemption

FormForWhen Needed

Form ST-12 Exempt Use Certificate

Eligible BusinessesOnce

Form ST-5 Sales Tax Exempt Purchaser Certificate

Eligible Gov't/ Non-ProfitsBased on Expiration Date