Chapter 9-4 Tax Exemptions title only to a vehicle, the lessor must submit to the Commissioner a completed Application for Title and Registration (Form RMV-1), a completed Massachusetts Resale Certificate (Form ST-4), and a completed Application for Deferred Payment form (Department of Revenue Form ST-7L). If a lessor applies for registration of a vehicle, the lessor must submit to the Commissioner a completed Application for Title and Registration (Form RMV-1) and a completed Application for Deferred Payment form (Form ST-7L). 4. Every Massachusetts dealer and Massachusetts lessor must apply to the Commissioner every three years for renewal of its Massachusetts Vendor’s Registration Certificate by submitting to the Commissioner on or before January 30 of the applicable calendar year an Application for Re-certification form (Department of Revenue Form MVU-5A). If a dealer or lessor is required by M.G.L. c. 140 to be licensed by the city, town, or municipality in which it is located, the dealer or lessor must also submit a copy of its current license. A Massachusetts dealer or Massachusetts lessor who fails to obtain renewal of its Massachusetts Vendor’s Registration Certificate as required herein shall not be entitled to an exemption under 830 CMR 64H.25.1(7)(b). 5. The Commissioner shall maintain a current listing of all Massachusetts dealers and Massachusetts lessors registered in Massachusetts to purchase motor vehicles for resale in the regular course of business who are required to comply and have complied with the requirements of 830 CMR 64H.25.1(7)(b). The Commissioner will not grant an exemption nor approve an exemption on an Application for Title and Registration (Form RMV-1) under 830 CMR 64H.25.1(7) (b), unless the name of the dealer or lessor seeking the exemption appears on the listing. 3/04 9:24http://www.mass.gov/Ador/docs/dor/Forms/Wage_Rpt/PDFs/st_4.pdf http://www.mass.gov/Ador/docs/dor/Forms/MVU/PDFs/mvu_5a.pdf