Massachusetts Tax-Exempt Forms (Form ST-5 / ST-2 vs. Contractor Form ST-4) & Commercial Net-30 Credit Application
Open a Net-30 commercial or institutional trade account and file the correct Massachusetts Department of Revenue (DOR) sales tax exemption certificate with our Lowell Accounting Desk (978-453-1681 • ar@goindustrialsupplies.com).
Choosing the Correct Massachusetts Sales Tax Certificate & Opening a Net-30 Account
Under Massachusetts General Laws Chapter 64H, wholesalers and industrial distributors are legally required to collect 6.25% Massachusetts sales tax on tangible personal property unless a properly executed Massachusetts Department of Revenue (DOR) exemption or resale certificate is on file prior to or at the time of invoicing.
Because Massachusetts law distinguishes between resellers, government/nonprofit entities purchasing directly, and trade contractors purchasing materials for tax-exempt public or 501(c)(3) construction contracts, submitting the wrong form delays tax-free invoicing. Use the engineering-clear reference matrix below to file the exact certificate your organization requires, or download our Net-30 Commercial Credit Application PDF.
Need Immediate Part Verification?
Bring your sample component or email a clear nameplate photo to our 149 Congress Street counter team for same-day pickup or regional truck delivery.
Massachusetts DOR Sales Tax Exemption Certificate Matrix (6.25% Exemption)
Email completed and signed forms to ar@goindustrialsupplies.com or fax to (978) 458-9663.
| MA DOR Form | Official Form Name | Who Uses This Form? | Required Supporting Info | What It Covers |
|---|---|---|---|---|
| Form ST-4 | Sales Tax Resale Certificate | Retailers, supply houses, OEM manufacturers, and contractors holding a MA Sales Tax Registration who resell tangible personal property as-is | 9-digit Federal EIN / MA Vendor Registration Number + description of property resold | Items purchased exclusively for direct resale to customers (Note: under MA law, contractors are generally considered the consumer of materials they install into real property unless working on an exempt ST-5C job) |
| Form ST-5 | Sales Tax Exempt Purchaser Certificate | Massachusetts Municipalities, Cities, Towns, DPWs, Public Schools, State Agencies, Housing Authorities & 501(c)(3) Nonprofits | Government agency name/address OR copy of MA DOR Form ST-2 (Certificate of Exemption) with 9-digit Exemption Number | Direct purchases billed to and paid by the government agency, municipality, public school, or certified 501(c)(3) institution |
| Form ST-5C | Contractor's Sales Tax Exempt Purchase Certificate | Licensed Electrical, Plumbing, HVAC, and General Contractors purchasing materials for a specific municipal, state, or 501(c)(3) building project | Contractor EIN + Exempt Entity's Form ST-2 Number + Specific Project Name & Contract/PO Number | Building materials, fixtures, boilers, switchgear, and equipment physically incorporated into the tax-exempt entity's real property |
| Form ST-12 | Exempt Use Certificate | Industrial manufacturers, R&D laboratories, biotechnology plants, and agricultural producers | Company EIN + checked statutory exemption category (e.g., machinery/materials used directly and exclusively in manufacturing or R&D) | Production machinery, replacement parts, test instrumentation, and materials consumed directly in manufacturing or R&D under M.G.L. c. 64H, § 6(r) & (s) |
Frank P. McCartin Co., Inc. Net-30 Credit & Contract Account Onboarding Steps
Fast account activation for commercial contractors, industrial facilities, and public buyers.
| Account Type | Required Documentation | Payment & Prompt-Pay Terms | Submission & Approval Desk |
|---|---|---|---|
| Municipal, State, School & Housing Authority (COMMBUYS / MHEC) | Signed Purchase Order or Authorized Buyer Verification + Form ST-5 / ST-2 on file | 2% – 10 Days / 1% – 15 Days / Net 30 (FAC124 #201354 & MHEC G14/G19) | Instant activation via ar@goindustrialsupplies.com or (978) 453-1681 |
| Commercial Contractor & Industrial Facility (Net-30 Open Account) | Completed & Signed FPM Credit Application PDF + 3 Trade References + Bank Reference | Standard Commercial Net-30 Days from Invoice | Download /assets/docs/FPM-CREDIT-APPLICATION-2023.pdf and email to ar@goindustrialsupplies.com |
| Tax-Exempt Job Account (Contractor Working for Town/School/501c3) | Job-Specific Form ST-5C + Copy of Owner's Form ST-2 (or Municipal Agency Certification) | Job-segregated tax-free invoicing tied to your master contractor account | Email job ST-5C prior to counter will-call or truck dispatch |
Checklist Before Sending Your Credit Application or Tax-Exempt Form
- Download the official FPM Credit Application PDF at /assets/docs/FPM-CREDIT-APPLICATION-2023.pdf and ensure an authorized corporate officer or owner signs the agreement.
- Include your Accounts Payable email address so invoices and monthly statements are routed automatically without paper mail delays.
- If you are a contractor buying materials for a town school, municipal DPW, or hospital project, submit a project-specific Form ST-5C listing the project name and the owner's exemption number so our counter removes the 6.25% MA tax on your job tickets.
- If you are an industrial manufacturer in Lowell, Lawrence, Andover, Woburn, or Billerica purchasing replacement parts for production machinery, submit a signed Form ST-12 (Exempt Use Certificate).
Counter Q&A: MA Tax-Exempt Forms (ST-4 / ST-5) & Credit Application
Can a contractor use a standard Form ST-4 Resale Certificate to buy conduit or pipe for a construction job?
Under Massachusetts Department of Revenue Directive 88-10 and M.G.L. c. 64H, a construction contractor who installs materials into real property is generally treated as the retail consumer of those materials and cannot use a Form ST-4 unless they are selling the item over-the-counter without installation. However, if the contractor is installing materials for a government agency or 501(c)(3) organization, the purchase IS 100% tax-exempt when the contractor provides a signed Form ST-5C (Contractor's Sales Tax Exempt Purchase Certificate)!
Do New Hampshire deliveries incur Massachusetts sales tax?
Materials delivered to a jobsite or facility in New Hampshire by Frank P. McCartin Co., Inc.'s delivery truck (USDOT #317224) or common carrier are exempt from Massachusetts sales tax as an interstate delivery. Materials picked up at our Lowell counter require a valid Massachusetts exemption certificate (ST-4, ST-5, ST-5C, or ST-12) to be invoiced tax-free.
Where do I download the Frank P. McCartin Co., Inc. Credit Application?
You can download our official Credit Application directly at /assets/docs/FPM-CREDIT-APPLICATION-2023.pdf. Once completed, email it to ar@goindustrialsupplies.com or fax it to (978) 458-9663.
Request a Counter Quote or Cross-Reference: MA Tax-Exempt Forms (ST-4 / ST-5) & Credit Application
Routed directly to our 149 Congress Street, Lowell specialists. Eligible for COMMBUYS FAC124 (#201354) and MHEC G14 (#374) / G19 (#419) purchasing.