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| 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. For more information, download Form ST-13 from the MA Department of Revenue’s website today and learn how to claim your sales tax exemption. |
Additional information about the sales tax and other exempt items can be found in the Department's Guide to Sales and Use Tax.