South Dakota Reorganization of corporation as a Massachusetts business trust with plan of reorganization
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To claim the exemption, the buyer or their agent must provide the vendor with: A signed copy of Sales Tax Exempt Purchaser Certificate (Form ST-5) or Contractor's Sales Tax Exempt Purchase Certificate (Form ST-5C), and. A copy of the organization's Certificate of Exemption (Form ST-2) issued by DOR.
The Act, as amended, will prohibit Massachusetts from taxing telecommunications services purchased by Internet Service Providers to provide Internet access on and after November 1, 2005. The Massachusetts statutory definition of taxable telecommunication services is unchanged by the Act.
How Do I Get a Resale Certificate in Massachusetts Download Form ST-4, the Massachusetts resale certificate. Enter your business name and address. Fill out a description of your business. Enter your Federal Employer Identification Number (EIN) Describe the items being purchased. Include the name and address of the seller.
Massachusetts trusts (also known as common-law trusts, business trusts, or unincorporated business organizations) are a unique type of trust used by individuals to run a business outside the normal legal entities such as a corporation or partnership.
Telecommunications tax Massachusetts collects a 6.25 percent sales tax rate on most telecommunications services, including: Voice and non-voice telephone services. Long-distance calls billed per minute or otherwise billed separately, whether the call is made online or not.