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.