Article Structure
The Massachusetts ST-6 form is a crucial document for individuals and businesses involved in the sale of boats, recreational vehicles, or snowmobiles. This form serves as a Certificate of Payment of Sales or Use Tax, ensuring that all applicable taxes have been paid before the transfer of ownership. It is divided into two main parts: one for sales conducted by registered dealers and another for sales by individuals or entities that are not registered dealers. Each section requires specific information, including the seller's details, the buyer's information, and the tax payment confirmation. Accuracy is paramount; any discrepancies can lead to serious consequences, including the suspension of registration. The form also contains a declaration section where the undersigned certifies the truthfulness of the information provided under penalty of perjury. It's essential to understand that this claim is subject to verification by the Massachusetts Department of Revenue, emphasizing the importance of meticulous record-keeping and compliance. Failure to adhere to these requirements can not only delay the transaction but also result in penalties, making it imperative for sellers and buyers alike to complete the ST-6 form correctly and promptly.
Massachusetts St 6 Example
Massachusetts Department of Revenue
orm
Certificate of Payment of Sales or Use Tax
for Boat, Recreation orSnow Vehicle
meofprsersiness |
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eerlenifiionnmer |
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siness |
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Part A. Sale by registered dealer. Toempleeelernlleeeforemkinel |
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Note: fsleperson |
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oernreisereelermpleeronpe |
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Declaration
Theundersignedcertifiesunderthepenaltiesofperjurythatallitemsandstatementshereincontainedaretrueandaccurateineveryparticular.
nreofprser(msfilewieprmenofene |
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sinessnmeofseller(ifn |
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Tax payment for amount entered above has been received. This claim is subject to verification and assessment by the Department of Revenue. Erroneous information will result in suspension of registration.
proeprmenofenerepreseni e
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eerlenifiionnmer |
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Part B. Sale by a person other than registered dealer |
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rossslespri(inensonoinepriofriler |
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Amended Return
fneeonelineiemonrrernmplee |
newrernwierreeinformionnfilline |
neernolenerll |
nmenerernmsefilewiinreersofe |
eroriinlrernwsfile |
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fillininemenerernolreinrnse |
nforeommissionerofeneoponrmenere |
rnfersimons |
fromeeoffilinfoosenoonsen |
msosoinwriinnioismenerern |
fononsennreqese |
reioninwilleeemeenieeeirion |
ofsimonsfromeeoffilin |
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freispinnssessmenreslinfromnior |
rereqesinnemenofpenliesonofilen |
menerernerms |
fileormpliionforemenisimssoormen |
foriionlinformionofilinnmenere |
rnorfilinnppliion |
foremen |
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Form Specs
| Fact Name | Description |
|---|---|
| Purpose | The Massachusetts ST-6 form certifies payment of sales or use tax for boats, recreational vehicles, or snow vehicles. |
| Governing Law | This form is governed by Massachusetts General Laws Chapter 64H and 64I, which regulate sales and use tax. |
| Registered Dealers | Part A of the form is specifically for sales made by registered dealers in Massachusetts. |
| Non-Registered Sellers | Part B addresses sales made by individuals or entities that are not registered dealers. |
| Verification | Tax payments reported on the form are subject to verification by the Massachusetts Department of Revenue. |
| Penalties | Providing false information on the ST-6 form can lead to penalties, including suspension of registration. |
| Declaration Requirement | The form requires a declaration under penalties of perjury, affirming the accuracy of the provided information. |
| Amended Returns | Amended returns can be filed if there are errors in the original submission, following specific guidelines. |
| Form Accessibility | The ST-6 form is available online through the Massachusetts Department of Revenue's website. |
| Submission Method | The completed form can be submitted electronically or via mail, depending on the taxpayer's preference. |
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