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Robin D.
Robin D., Senior Tax Advisor 4
Category: Tax
Satisfied Customers: 13153
Experience:  15years with H & R Block. Divisional leader, Instructor
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Regarding my tax exempt status with the golf course construction

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Regarding my tax exempt status with the golf course construction and operation. Would my utilities such as electric, and telephones be tax free?

Robin D :

Hello and thank you for using Just Answer,

(3) General Rule. Sales of gas, steam, electricity and heating fuel are generally taxable when sold to businesses. However, such sales may be exempt under M.G.L. c. 64H, § 6(qq), provided that both of the following requirements are met.

(a) the gas, steam, electricity or heating fuel must be solely for use by a qualifying small business;

(b) the small business for whose use the energy is purchased must have had gross income of less than $1,000,000 for the preceding calendar year, and must reasonably expect to have gross income of less than $1,000,000 for the current calendar year.

Robin D :

You would offer your ST 13 form for the exemption


Ok Thanks.

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