Checked against Massachusetts Department of Revenue pages: September 2026
Massachusetts uses Form ST-4, Sales Tax Resale Certificate, a certificate prescribed by the Commissioner of Revenue certifying that property or services are bought for resale in the regular course of business.[1] Yes. You must hold a valid Massachusetts vendor registration to use Form ST-4, and the certificate must show your registration number (Account ID or Federal ID number).[2]
Massachusetts resale certificate at a glance
| Agency | Massachusetts Department of Revenue[3] |
|---|---|
| Certificate | Form ST-4, Sales Tax Resale Certificate[1] |
| Register first? | Yes — Massachusetts vendor registration (Sales and Use Tax Registration Certificate, Form ST-1)[2] |
| Registration cost | Not stated by the agency |
| How long it lasts | Not stated by the agency |
| Multistate (MTC) certificate | Not stated by the agency |
| Streamlined (SST) certificate | Not stated by the agency |
How to get a resale certificate in Massachusetts
- The registration is a Massachusetts sales/use tax vendor registration. After you register with DOR you receive a Sales and Use Tax Registration Certificate (Form ST-1) for each business location.[3] You register your business for sales and use tax online through MassTaxConnect; once approved, DOR mails you a registration certificate.[4]
- Use Form ST-4, Sales Tax Resale Certificate.[1] Form ST-4 is approved by the Commissioner of Revenue and may be reproduced.[2]
The Massachusetts Department of Revenue pages we checked do not state an expiration date or renewal period for Form ST-4.
Giving the certificate to a wholesale supplier
Give the seller a completed, signed Form ST-4. The seller keeps it as proof the sale was exempt for the reasons stated on the certificate.[3]
Form ST-4 has boxes to mark it as a single purchase certificate or a blanket certificate.[2]
Sellers can confirm online through MassTaxConnect that a customer's sales and use tax registration and resale certificate are valid.[3]
Suppliers and buyers across state lines
A Massachusetts seller cannot accept a resale certificate from a customer without Massachusetts nexus, but can accept a statement on the customer's letterhead (or with a business card attached) signed under the pains and penalties of perjury.[3]
The Massachusetts Department of Revenue pages we checked do not say whether it accepts the MTC Uniform Sales & Use Tax Certificate. The regulation says each resale certificate must be in the form prescribed by the Commissioner.
The Massachusetts Department of Revenue pages we checked do not say whether it accepts the Streamlined Sales and Use Tax Certificate of Exemption.
What else the Department of Revenue tells resellers
- If you use property bought on a resale certificate for anything other than retention, demonstration or display while holding it for sale, that use counts as a retail sale by you, taxed as of when you first use it.[1]
- A resale certificate relieves the seller of the burden of proof only if accepted in good faith from a buyer in the business of selling who intends to resell the items in the regular course of business.[1]
- On written notice from the Commissioner, a seller must produce requested resale certificates within sixty days; otherwise the seller must prove by other evidence that the sale was not a taxable retail sale.[1]
- Sales Tax Resale Certificates cannot be used to buy or sell tobacco products.[3]
- Willful misuse of Form ST-4 may bring criminal tax evasion sanctions of up to one year in prison and $10,000 in fines ($50,000 for corporations).[2]
Filing your certificate on Closo Wholesale
Closo Wholesale keeps one resale certificate per state on your buyer account. Open Settings → Resale certificates, choose Massachusetts as the issuing state, type the certificate number as printed and add a photo or PDF of the certificate. Each certificate shows its review status on that screen, and a newer Massachusetts certificate replaces the old one when you renew.
Looking for stock that ships from Massachusetts? See liquidation lots from Massachusetts on Closo Wholesale.
This is general information, not tax advice. Forms and rules change; confirm with the Department of Revenue before you rely on this page.
Comparing states? The resale certificate by state table puts the form, registration and multistate rules for all 50 side by side.
Sources
Every rule above comes from an official Massachusetts government page. We record the page and the date we read it:
- www.mass.gov/…/830-CMR-64h81-resale-and-exempt-use-certificates · checked 2026-09-26
- www.mass.gov/…/download · checked 2026-09-26
- www.mass.gov/…/sales-and-use-tax · checked 2026-09-26
- www.mass.gov/…/register-your-business-with-masstaxconnect · checked 2026-09-26
