Getting into Retail?
Double check local licensing. Reach out to your town or city's licensing board and/or economic development office to find out more.
You will have to set up a tax account with both the state and federal government
Read the rules for resale and exempt use certificates here from mass.gov.
You will want to fill out and submit this ST-4 a Sales Tax Resale Certificate
Be sure to understand rules for selling online too!
Important to understand: If you are reselling things, you have a responsibility to take tax on it for the state, you are only holding that tax until you pay the state. Please review the tax page! Additionally, when you go to buy things to resell from a distributor or warehouse, you will not want to pay the tax, this is why you show them the ST-4. That will allow you to purchase from them without paying tax. You are essentially saying I will not pay it but the customer will. Then you are solely responsible for making sure the state gets the tax.
Beware, the state NEVER accepts "I didn't know I had to collect tax" as an answer for why you were not doing it.
Getting into Selling Food or Drinks?
Double check local licensing. Reach out to your town or city's licensing board and/or economic development office to find out more.
You will have to set up a tax account with both the state and federal government (see info above)
Make sure you understand the rules for food and drink here from mass.gov
Important to understand: If you are reselling things, you have a responsibility to take tax on it for the state, you are only holding that tax until you pay the state. Please review the tax page! You are essentially saying I will not pay it but the customer will. Then you are solely responsible for making sure the state gets the tax.
Beware, the state NEVER accepts "I didn't know I had to collect tax" as an answer for why you were not doing it.