Massachusetts Sales Tax Guide: Rate & Rules

Massachusetts applies a flat 6.25% state sales and use tax with no local sales taxes, so every taxable sale is 6.25% regardless of location.

Because the rate is uniform, there is no city-by-city variation to track.

To look up the combined rate for a specific Massachusetts address, use our US sales tax calculator.

Massachusetts use tax is 6.25%, the same as the sales tax. It's owed on goods and taxable services bought for use in Massachusetts when no Massachusetts sales tax, or less than 6.25%, was paid, as on purchases from an out-of-state seller that doesn't collect it [8].

Individuals report use tax on their Massachusetts income tax return (Form 1 or Form 1-NR/PY) or on Form ST-11, and can use a safe-harbor amount based on income for items under $1,000 each [9]. Registered vendors report use tax on their sales tax return; other businesses file Form ST-10, the Business Use Tax Return, once a year by April 15 [10].

Massachusetts economic nexus applies once your sales into the state exceed $100,000 in the current or prior calendar year. There is no transaction-count trigger. Physical presence creates nexus immediately.

Massachusetts has applied its marketplace-facilitator collection requirement since October 1, 2019, under 830 CMR 64H.1.9. A remote marketplace facilitator must register, collect, and remit sales or use tax on both its direct and facilitated Massachusetts sales once its total Massachusetts sales exceed $100,000 in the applicable prior or current calendar year; an in-state facilitator collects on its own sales regardless of amount and on facilitated sales once that same $100,000 threshold is met. The facilitator is treated as the vendor for facilitated sales and must issue sellers a Form ST-16 collection certificate, after which a marketplace seller that receives the certificate in good faith generally need not collect or remit tax on those facilitated sales and may exclude them from its own Massachusetts sales calculation.[7]

Massachusetts returns are due on or before the 30th day after the reporting period. Businesses with more than $150,000 in annual sales and use tax liability must make an advance payment by the 25th of the filing month, covering tax collected through the 21st. For the portal, return, and step-by-step, see our guide to filing Massachusetts sales tax online.

Massachusetts exempts groceries, prescription drugs, and clothing priced under $175 per item — for clothing above $175, only the portion over the threshold is taxed. SaaS is taxable as prewritten software, even when accessed remotely; separately stated custom software is exempt.

Massachusetts buyers give the seller Form ST-4 (Sales Tax Resale Certificate) to buy goods for resale tax-free, and the seller can verify the buyer's registration through MassTaxConnect [1]. The certificate has no fixed expiration and is valid while the buyer's sales and use tax registration stays active [1].

For the official form, multistate certificate rules and expiry, see the Massachusetts resale certificate guide.

Late filing and late payment each carry a penalty of 1% of the tax due per month, up to a 25% maximum, plus interest from the due date. Our Massachusetts filing guide lists late filing penalties, interest, and what to do if you missed a return.

To dispute an assessment, file an Application for Abatement (Form ABT) within the statutory window, generally the latest of three years from the return, two years from assessment, or one year from payment [4]. If the abatement is denied, appeal to the Appellate Tax Board within 60 days [4].

• [1] Massachusetts DOR — Sales and Use Tax Guide (rate, software, clothing, groceries, resale)

• [2] Massachusetts DOR — Remote Seller FAQs (economic nexus)

• [3] Massachusetts DOR — 830 CMR 64H.1.3 (software and SaaS taxable)

• [4] Massachusetts DOR — AP 627 Applications for Abatement (Appellate Tax Board)

• [5] Massachusetts DOR — Sales Tax Holiday FAQ (2026 dates)

• [6] Massachusetts DOR — Register with MassTaxConnect

• [7] Massachusetts Department of Revenue — 830 CMR 64H.1.9: Remote Retailers and Marketplace Facilitators

• [8] Massachusetts General Laws c. 64I § 2 (use tax, 6.25%)

• [9] Massachusetts DOR — Individual Use Tax

• [10] Massachusetts DOR — Business Use Tax

Verified July 2026 against Massachusetts Department of Revenue published guidance.

• Is There Sales Tax on Clothing in Massachusetts: 2026 Business Guide
• Sales Tax Exemption Massachusetts: A 2026 Guide for Businesses to Save More
• What Items Are Subject to Sales Tax in Massachusetts for eCommerce in 2026?