Small Business Energy Exemption Certificate
The Massachusetts Department of Revenue will now oversee the process for claiming a certificate. As of January 1, 2019, the process will be completed online through the Department’s MassTaxConnect. Here are some of the highlights that will be important to qualifying small businesses:
- As of January 1, 2019, small businesses will apply online for an exemption certificate through the MassTaxConnect application rather than submitting a paper Form ST-13 to their energy provider
- Current (2018) exemptions were automatically extended for small businesses through March 31, 2019
- Small businesses must apply for a 2019/2020 exemption certificate by March 31, 2019
- Exemptions granted in 2019, and after, will be effective for up to two calendar years
- DOR will send renewal reminders prior to the exemption certificate’s expiration date in 2020
For additional information, including a link to the draft regulation, businesses may refer to the Department’s small business energy exemption page which we will continue to update as information is available.