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The form collects exempt taxpayer details, issues and expiration dates, agent information when purchases are made on the organization’s behalf, and vendor-focused requirements. 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It includes name, address, exemption number, issue date, and the certificate expiration date, along with the certification statement.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"What must be attached or referenced when purchases are made by an agent?",{"text":113,"@type":109},"When an agent purchases on behalf of an exempt organization, Part 2 must be completed by the agent. Supporting documentation includes attaching Form ST-2 when available, or providing the exemption number if ST-2 is not available.",{"name":115,"@type":106,"acceptedAnswer":116},"What should vendors verify before accepting an ST-5 certificate?",{"text":117,"@type":109},"Vendors should verify the certificate’s validity by checking the expiration date and must not honor an expired Certificate of Exemption. If questions arise, vendors can contact the Massachusetts Department of Revenue Customer Service Bureau using the contact details listed on the 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501(c)(3)organization.         \nName  \n   Massachusetts Institute of Technology                  Address77 Massachusetts AvenueCityCambridgeStateZipMA02139Exemption number  \n042-103-594Issue date10/16/14Date of expiration of certificate10/16/24  \nCetification is hereby made that the organization named above is an exempt purchaser under Massachustts General Laws,Chapter 64H,sections 6(d)or 6(e).All purchases of tangible personal property or services by this organization are exemptfrom taxaion under said chapter to the extent that suchproperty or services are used in the conduct of the business of the purchaser.Any abuse or misuse of this certificate by any tax-exempt organization orany unauthorized use of this cerificate by any individual constitutes a serious violation and will lead to revocation.             \nSignatureCTitleDateDirector of Financial Operations  \nWarning:Willful misuse of this certificate may result in criminal tax evasion sanctions of up to one year inprison and $10,000($50,000 forcorporations)in fines.  \nPart 2.Agent information.To be completed by agent of exempt government or 501(0(3)organization          \nName of agent's organization  \n   Massachusetts Institute of Technology                        Address  \n77 Massachusetts AvenueCityCambridgeStateZipMA02139Agen's name Gerry O'TooleAddress  \n77 Masschusetts Avenue,NE49-4170CityCambridgeStateZip  \nMA02139  \nI certify that in making this purchase,l am acting as an agent for the exempt organization named above (select one):  \n□Government organization (local public school,city/town government,state agency,etc.).  \nAttach Form ST-2,if available.If Form ST-2 is not available,enter exemption number,if known                        \n区501(c)(3)organization(parochial school,Scout troop,etc.).Form ST-2 must be attached.  \nSignatureTitle                 8DateDirector of Financial Operations             \n# Part 3.Vendor information                                        \n\nVendor's name  \nCheck applicable box:  \n□Single purchase certificate (attach detailed receipts or complete Part 4,on reverse)凶Blanket certificate  \n# Part 4.Description of property purchased\n\nDescription  \nDate  \n# General information\n\nAn exempt 501(c)(3)organization must have obtained a Certificate of Ex-emption (Form ST-2)from the Commissioner of Revenue certifying tha it isentitled to exemption under G.L.c.64H,§6(e).The 501(c)(3)organizationmust submit to the vendor a properly completed Sales Tax Exempt Pur-chaser Certificate(Form ST-5)signed by the 501(c)(3)organization with acopy of its Form ST-2 attached.  \nAny person,group or organization purchasing as an agent on behalf of a501(c)(3)organization must certify that it is doing so by presenting to thevendor a propely completed Form ST-5 signed by the 501(c)(3)organiza-tion.It must also present a copy of the 501(c)(3)organization's Form ST-2.The agent of the exempt 501(c)(3)organization must complete Part 2 ofForm ST-5.  \nAny government organization is encouraged to obtain a Certificate of Ex-emption (Form ST-2)from the Commissioner of Revenue,certifying that itis entitled to exemption under G.L.c.64,§6(d).The exempt governmentorganization is encouraged to submit to the vendor a properly completedSales Tax Exempt Purchaser Certificate(Form ST-5)with a copy of itsForm ST-2 attached.If the government organization does not present FormST-5,the vendor must maintain adequate documentation(generally,a copyof the government check)verifying that the purchaser is an exempt gov-ernment agency.  \nAny person,group or organization purchasing on behalf of exempt govem-ment organizations must certify that they are doing so by presenting to thevendor a properly executed Form ST-5 when making such purchases.Part  \nQuantity  \nCost  \n\n|  |  |  | $   |\n| --- | --- | --- | --- |\n|  |  |  | $   |\n|  |  |  | $   |\n|  |  |  | $   |\n|  |  |  | $   |\n","cbCaieGjBQM40vFm","https://ap.wps.com/l/cbCaieGjBQM40vFm","pdf",2036354,"English","# Part 1. Exempt taxpayer information\n## Required fields and exemption statement\n# Part 2. Agent information\n## Agent certification and supporting form references\n# Part 3. Vendor information\n# Part 4. Description of property purchased\n# General information and compliance guidance\n## Documentation requirements for ST-5 and ST-2\n# Other information for vendors\n## Expiration checks and contact instructions","[{\"question\":\"Who completes Part 1 of Form ST-5, and what information is required?\",\"answer\":\"Part 1 is completed by the exempt taxpayer, such as an exempt government organization or a 501(c)(3) organization. It includes name, address, exemption number, issue date, and the certificate expiration date, along with the certification statement.\"},{\"question\":\"What must be attached or referenced when purchases are made by an agent?\",\"answer\":\"When an agent purchases on behalf of an exempt organization, Part 2 must be completed by the agent. Supporting documentation includes attaching Form ST-2 when available, or providing the exemption number if ST-2 is not available.\"},{\"question\":\"What should vendors verify before accepting an ST-5 certificate?\",\"answer\":\"Vendors should verify the certificate’s validity by checking the expiration date and must not honor an expired Certificate of Exemption. If questions arise, vendors can contact the Massachusetts Department of Revenue Customer Service Bureau using the contact details listed on the form.\"}]","Tax Exempt ST-5 - Sales Tax Exempt Purchaser Certificate | PDF",1789808456]