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.

Process for small business energy exemptions
Small businesses are required to request an energy exemption certificate online through MassTaxConnect. Since 2019, businesses no longer file on paper with Form ST-13. 

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.