How to Register: New business owners must register their businesses with the Department of Revenue by using the MassTaxConnect for Business application.
Registration Cost: No fee.
Filing Requirements: Most business taxpayers will be required to file and pay electronically. Businesses with a combined annual withholding, sales/use tax (including sales tax on meals and telecommunications services) and room occupancy excise liabilities of $5,000 or more are required to file returns and make payments electronically.
You can either use MassTaxConnect for Business or Business Telefile if required to file electronically. If not required to file electronically, forms can be downloaded and mailed with payment via check or money order. Monthly filers use Form ST-9 and quarterly filers use Form ST-9Q.
Due Date: Returns and payments are due on 20th of the month following the end of period.
Where to File: MassTaxConnect
What Will You Need: Once registered you will use your user name and password to login. After logging in, you can electronically file a return for any tax type that has FILE NOW button next to it. Only the tax types that you are registered for will be available. To file a return, click on the FILE NOW button next to the corresponding tax type you want to file. Select the tax period for which you are filing and enter the information in the online form.
Renewal: Not required.
Additional Information: Massachusetts Sales Tax Rules and Regulations