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CITY of EVANS SALES and USE TAX RETURN Form

CITY of EVANS SALES and USE TAX RETURN Form

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If your business product is tangible personal property, which means physical property that you can touch, other than real estate then you must register to collect and remit the Commonwealth’s sales tax in Massachusetts. This would not include “intangible” property like patents, stocks, or copyrights. We recommend that you register with the IRS for a federal identification number. Sales tax is due to the state where possession of the product takes place so, in selling to a customer in Massachusetts, you would collect the Massachusetts sales tax from them. If you sell to a customer outside Massachusetts, you do not need to collect the sales tax unless your business has an actual physical presence in that customer's state. The Massachusetts use tax is paid by any one individual or business --who purchases a product normally subject to a sales tax, but who does not actually pay a sales tax. The most common occurrence of use tax is someone buying an item on the internet or out

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