Registration for Massachusetts’ Small Business Energy Exemption Goes Online in 2019

Wednesday, January 2nd, 2019


The Massachusetts Department of Revenue (DOR) has recently repealed and replaced a regulation regarding the qualifying small business energy exemption.

Under the new regulation, the requirements for being considered a small business will remain the same, but the process for claiming the exemption will change. Effective January 1, 2019, businesses will no longer provide Form ST-13 to their energy provider(s) when making purchases of gas, steam, electricity, or heating fuel. Instead, they will need to register as a qualifying small business with the DOR using the online portal MassTaxConnect.

After a small business has registered and obtained a Small Business Exemption (SBE) Certificate from the Department, it should notify its energy provider before purchasing energy.

The prior version of the regulation will continue to apply to purchases made on or before December 31, 2018. Current exemptions have been automatically extended to March 31, 2019. After March 31, 2019, all previously issued ST-13 exemption certificates can no longer be used.

About TTR

Transaction (buying or selling things), Tax (the tax on this activity), Resources (our people, our website, our support services) - TTR, Inc.

TTR has a website that companies subscribe to and use daily. This website provides a list of everything that can be bought or sold in the U.S. It provides simple answers to whether buying or selling these items is taxable (subject to a sales tax or other tax), and it provides all the legal authority to support these tax answers.

TTR likes to keep things simple and fun, which is why it has great people who provide help to clients on any support questions they have about transaction tax issues.

Please visit TTR on the web at or call 866.578.8193.

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