Energy Exemption

If you are a small business with an annual gross income of less than $1,000,000 and you have 5 or fewer full time employees (30 hours or more per week) you may qualify for a sales tax exemption on your energy purchases.

New process for small business energy exemptions
As of January 1, 2019, small businesses will be required to request an energy exemption certificate online through MassTaxConnect. Businesses will no longer file on paper with Form ST-13. Current 2018 exemptions have already been automatically extended through March 31, 2019. No further action is required of the business to receive the extension. More information is available on the DOR website.

Additional information about the sales tax and other exempt items can be found in the Department's Guide to Sales and Use Tax.