There may be times when a contractor is hired to perform services for customers that are exempt from paying sales tax under G.L. c. 64H, Section 6(d) and/or Section 6(e).
West County Equipment Rentals is required to have the proper Tax Exempt forms on file at the time of rental. If we do not have these on file at the time of rental, or the forms are incomplete, you will be charged sales tax.

Customers that are exempt may include:

• The U.S. Government

• The Commonwealth of Massachusetts

• A Massachusetts state agency

  • or their agents of

• A state agency for any other states

• 501(c)(3) organizations.

  ---

Certificates Needed to Claim Exemption on Equipment Rentals

1. Certificate of Exemption (Form ST-2). Exempt organizations register with the Department of Revenue and are issued a Form ST-2. When presented with an Exemption Certificate (Form ST-5) for purchasing material for use in the conduct of their business, the Form ST-2 must be in effect and not expired at the time of purchase.

2. Contractor’s Sales Tax Exempt Purchase Certificate (Form ST 5C). Where a contractor is acting as a contractor or subcontractor performing construction services on behalf of a customer claiming a sales tax exemption under G.L c. 64H section 6(d), 6(e), the contractor must provide a completed Form ST 5C to the vendor when purchasing material used pursuant to the contract.

   • This form must list the Exempt Entity's information in Part A, including the Contract Number for the specific job being performed by the contractor.

   • Part B should list the contractors information, including the Contract/Subcontract Number.