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. 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.