![]() ![]() You must continue to collect and send sales tax on your tobacco product sales, and may take credit on your sales tax return (for as much prepaid sales tax you paid your suppliers). If you're a tobacco product (cigarettes, cigars, electronic nicotine delivery systems, smoking tobacco, and smokeless tobacco) retailer, you must prepay sales tax on your purchases of such products to your suppliers. You should also check with your local Board of Health to see if you also need a local tobacco sales permit. You can apply for a cigarette retailer's license online. You must also have a Massachusetts cigarette retailer's license. If you're a cigarette retailer, you must register for sales tax since cigarette sales are subject to the sales tax. Out-of-state retailers that aren't required by law to register as Massachusetts vendors may register voluntarily to collect use tax. The form must be displayed on the business premises where customers can easily see it. Registering to collect sales/use taxĪfter you register with DOR, you will receive a Sales and Use Tax Registration Certificate (Form ST-1) for each business location. Out-of-state vendors who meet any of the vendor definitions listed above generally have the same responsibilities as Massachusetts vendors.
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