This blog was last updated on December 12, 2025
Massachusetts imposes a statewide sales and use tax rate of 6.25%. The state does not allow local jurisdictions to levy additional sales taxes.
What’s Taxable in Massachusetts?
Massachusetts sales and use tax applies to the sale of tangible personal property and certain enumerated services. Sellers selling taxable goods and/or services are required to collect and remit sales tax to the state.
Examples of taxable items include:
- Clothing and footwear over $175
- Prewritten computer software
- Books and magazines
- Non-prescription drugs
- Telecommunication services
- Software as a Service (SaaS)
Sales Tax Nexus in Massachusetts
A seller is liable to collect and remit Massachusetts sales tax if they meet the state’s nexus requirements. Nexus can be established through either physical or economic presence.
Massachusetts: Physical Nexus
Physical presence is created by having a business location, office, warehouse, vehicle, employee, or other representative operating in the state of Massachusetts.
Massachusetts: Economic Nexus
Massachusetts enforces economic nexus for remote sellers. If your business has:
- Over $100,000 in sales into Massachusetts during the previous or current calendar year;
you are required to register for and collect Massachusetts sales tax.
Learn more on the [Massachusetts Remote Seller and Marketplace Facilitator FAQ page].
Massachusetts Sales Tax Exemptions
Certain sales in Massachusetts are considered generally exempt from the sales and use tax requirements.
Exempt Products and Services
- Most services (unless Massachusetts statutes specify otherwise)
- Food and food ingredients
- Clothing and footwear under $175
- Prescription drugs and medical equipment
- Agricultural items
- Newspapers
Entity or Use Based Exemptions
Additionally, Massachusetts exempts sales to certain entities from the sales/use tax, including the following:
- Certain qualified nonprofit entities
- Religious, scientific, charitable or educational organizations exempt from federal taxation under § 501(c)(3) of the Internal Revenue Code and has obtained certification from the commissioner that it is entitled to such exemption.
- Wholesalers buying/selling for resale
- Retailers selling for resale
- Machinery, equipment and materials used directly and exclusively in agricultural production
- Certain materials and machinery purchased by manufacturers
- Government agencies of the United States, as well as agencies of the Commonwealth of Massachusetts or its political subdivisions
How to Claim Sales Tax Exemption in Massachusetts
To claim an exemption, an entity must provide an exemption certificate with the sale. The Treasury accepts Form ST-4: Sales Tax Resale Certificate as the most commonly used form.
Additional exemption certificate formats can be found on the MA DOR Sales and Use Tax Forms page.
Massachusetts Filing and Remittance Requirements
Massachusetts offers multiple methods for filing and remitting sales and use tax:
- E-filing through MassTaxConnect
- Paper filing (Use Tax only):
- ST-10 Business Use Tax Return
- ST-11 Individual Use Tax Return
Massachusetts requires that taxpayers with over $150,000 in cumulative tax liability in the prior year will be required to make advance payments. To learn more, visit New Advance Payment Requirement for Vendors and Operators in G.L. c. 62C, § 16B.
Frequently Asked Questions
Does Massachusetts have sales tax holidays?
Yes, Massachusetts does offer a sales tax holiday.
Are there any special point of sale fees in Massachusetts?
Point-of-sale fees are fixed amount or rate-based assessments levied on certain products or services at the time of sale and paid by the final consumer at retail. For example, Massachusetts imposes point-of-sale bottle deposit and local bag fees.
Does Massachusetts apply sales tax to shipping charges?
Generally, separately stated shipping charges are excluded from the taxable sales price of goods.
For sourcing sales tax, is Massachusetts origin or destination based?
Massachusetts is a destination-based state.
When are Massachusetts Sales Tax Returns Due?
Sales Tax Return Due Dates are dependent on the amount of sales or use tax collected.
- $100 or less – Due annually on or before the 30th day following the year represented by the return completed with MassTaxConnect or Form ST-9
- From $101 up to $1,200 – Due quarterly on or before the 30th day following the quarter represented by the return completed with MassTaxConnect or Form ST-9 (for goods); Form STS (for services)
- $1,201 or more – Due monthly on or before the 30th day following the month represented by the return completed with MassTaxConnect or Form ST-9 (for goods); Form STS (for services)
- Advance payment requirements – Beginning April 2021, a provision in the FY21 budget requires that taxpayers with over $150,000 in cumulative tax liability in the prior year will be required to make advance payments. To learn more, visit New Advance Payment Requirement for Vendors and Operators in G.L. c. 62C, § 16B.
What is the Massachusetts Use Tax?
The Massachusetts use tax is 6.25% of the sales price or rental charge on tangible personal property (including phone and mail order items or items purchased over the Internet, and electronically transferred software) or certain telecommunications services:
- On which no sales tax (or a sales tax rate less than the 6.25% Massachusetts rate) was paid, and
- Which is to be used, stored or consumed in Massachusetts
How to Register for a Massachusetts Sales Tax License
Massachusetts businesses or individuals selling tangible personal property or certain services to Massachusetts consumers may need register to collect sales tax when meeting qualifying requirements. More information may be found here.
Additional Resources
For more information on U.S. sales tax compliance across all 50 states, check out our:
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