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Report Curbstoning in Massachusetts:

Office of Consumer Affairs & Business Regulation

10 Park Plaza Room 5170

Boston, MA 02116

Phone: (617) 973 – 8733

Fax: (617) 973 – 8799


Sales where the purchaser intends to resell the item or telecommunications services in the regular course of business are exempt. In these cases, a Sales Tax Resale Certificate (Form ST-4) must be given to and retained by the seller as proof the sale was exempt for the reasons stated on the certificate. Vendors can confirm the validity of their customers’ sales and use tax registration and resale certificates online through DOR’s Sales Tax Resale Certificate Verification System.

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