| | | | Many Massachusetts small business owners — those with five or fewer employees and income less than $1 million — qualify for a sales tax exemption on their energy purchases. The Department has created a short informational video that explains the basics of the exemption and how to claim it by completing Form ST-13. To watch, click on this link to the DOR homepage. Additional information about the sales tax and other exempt items can be found in the Department's Guide to Sales and Use Tax. | | |