Small Business Energy Exemption

Target Audience: Small Business Owners, Nonprofit Executive or Board Member, Boston Nonprofit Accountant, Tax-Exempt Organizations, Massachusetts Healthcare Accountant

All businesses with a gross income totaling less than $1,000,000 annually and employing less than five people are exempt from paying sales tax on their gas, steam, electricity, and heating fuel bills. If the business is newly formed, has less than the five employees and reasonably expects that their gross income will total less than $1,000,000 for the current calendar year the exemption still applies. However, the burden of proving the exemption lies on the shoulders of the small business.

To redeem the exemption, businesses must complete and sign the Small Business Energy Exemption Certificate for Purchases Form ST-13 and submit it to the energy vendor at the time of purchase. The certificate is valid for the remainder of the year for which it is given.

Please contact Feeley & Driscoll's Boston Accounting Firm by Email or call 1 (888) 875-9770 to explore ways to grow your business.

related links