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TOWN OF NEWBOROUGH Report and Recommendations of the Advisory Finance Committee to the SPECIAL TOWN MEETING October 17, 2011 (FY2012) John E. Arnold, Chairperson Edward F. Been, Vice Chairperson Peter
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Commonwealth of Massachusetts use refers to the use tax that individuals and businesses in Massachusetts are required to pay on taxable goods and services purchased from out-of-state vendors when sales tax has not been collected.
Individuals and businesses in Massachusetts who have made taxable purchases from out-of-state vendors and have not paid sales tax are required to file commonwealth of Massachusetts use tax.
To fill out the commonwealth of Massachusetts use tax return, you need to provide information about your taxable purchases from out-of-state vendors and calculate the amount of use tax owed. The form can be obtained from the Massachusetts Department of Revenue website.
The purpose of commonwealth of Massachusetts use tax is to ensure that individuals and businesses in Massachusetts pay taxes on taxable goods and services purchased from out-of-state vendors.
On the commonwealth of Massachusetts use tax return, you must report the total amount of taxable purchases from out-of-state vendors and calculate the amount of use tax owed.
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