Paying a use tax is often overlooked, especially when a significant amount of hardware purchases are made through Amazon which does not charge sales tax in MA (

Paying a use tax is often overlooked, especially when a significant amount of hardware purchases are made through Amazon which does not charge sales tax in MA (yet). If you are a controller, it is relatively easy to keep track of these purchases throughout the quarter and pay 4 times per year. You should generally file some amount each quarter (even zero), if only to keep the MA DOR off your back.