Massachusetts Business Use Tax Return

Business Use Tax Return
ST-10
Massachusetts Department of Revenue

Form ST-10
Business Use Tax Return
This return and full payment must be filed on or before April 15 for purchases made in the prior calendar year.
Name

Account ID number

Street address

City/Town

State

Fill in if:

Zip

Phone number

Tax filing period (yyyy)

Amended return (see “Amended Return” below)

Part 1. Computation
11 Total purchases (from Part 2, line 8 on page 2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
12 Use tax. Multiply line 1 by .0625 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
13 Total credit for sales/use tax paid to other states or jurisdictions (from Part 2, line 9 on page 2) . . . . . . . . . . . . . . . . . . . . 3
14 Balance. Subtract line 3 from line 2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
15 Penalties. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
16 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
17 Total amount due. Add lines 4 through 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7

Amended Return
If you need to change a line item on your return, complete a new return with the corrected information and fill in the “Amended Return” oval. Generally,
an amended return must be filed within three years of the date that your original return was filed.
By filling in the amended return oval, you are giving your consent for the Commissioner of Revenue to act upon your amended return after six months
from the date of filing. If you choose not to consent, you must do so in writing and attach it to this amended return. If you do not consent, any requested
reduction in tax will be deemed denied at the expiration of six months from the date of filing.

STAPLE CHECK HERE

If you are disputing an assessment resulting from an audit, or are requesting an abatement of penalties, do not file an amended return. Rather, you must
file a Form ABT, Application for Abatement. Visit mass.gov/dor/amend for additional information about filing an amended return, or filing an application
for abatement.

Declaration
The undersigned certifies under the penalties of perjury that all items and statements herein contained are true and accurate in every particular.
Signature

Title

Date

File this return with payment in full: Massachusetts Department of Revenue, PO Box 7009, Boston, MA 02204. Make check or money order payable
to: Commonwealth of Massachusetts.

Rev. 3/15

FORM ST-10, PAGE 2

Name

Account ID number

Part 2. Use tax purchases worksheet.

Date of
purchase
(mm/dd/yyyy)

Name of seller

Use additional sheet(s) if necessary.

City and state

Quantity

Description of purchase

08 Total purchases. Add all column A amounts and enter in Part 1, line 1 on page 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . .
09 Total sales/use tax paid to other jurisdictions. Add all column B amounts and enter in Part 1, line 3 on page 1 . . .

B.
Sales/use tax
paid to other
jurisdictions or
6.25% of sales
A.
price (whichSales price
ever is less)