State guide

Massachusetts sales tax rate and guide (2026)

Last updated Checked monthly

Massachusetts’s state sales tax rate is 6.25%. Massachusetts has no local sales taxes, so every sale pays the same rate.

Calculated by the Sales Tax APIThe same engine Zamp customers use.

Massachusetts state rate

6.25%

Combined rate
6.25%
Remote sellers collect after
$100,000in sales a year
Calculate tax on a sale

Massachusetts sales tax calculator

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Delivered to a Massachusetts city
Sales tax$6.25on $100.00 · total $106.25
Taxable6.25% combined rate
  • MassachusettsState · 6.25%$6.25

General merchandise delivered to Boston, MA 02210.

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Massachusetts sales tax at a glance

Rates

State rate
6.25%
Local rates
None
Combined rates
6.25%

Selling into Massachusetts

Economic nexus
$100,000 in sales a year
Sourcing
One statewide rate: Massachusetts has no local sales taxes on goods (some cities add a local tax on restaurant meals).
SaaS
Taxable
Shipping
Not taxable

Registering and filing

Filing portal
MassTaxConnect
Returns due
The 30th of the following month
Filing schedule
Monthly, quarterly or annual

Sales tax rates in Massachusetts’s largest cities

All 62 cities
Sales tax rates in the largest Massachusetts cities
CityCountyBreakdownRate
BostonSuffolk CountyState 6.25%6.25%
WorcesterWorcester CountyState 6.25%6.25%
SpringfieldHampden CountyState 6.25%6.25%
CambridgeMiddlesex CountyState 6.25%6.25%
LowellMiddlesex CountyState 6.25%6.25%
BrocktonPlymouth CountyState 6.25%6.25%
LynnEssex CountyState 6.25%6.25%
QuincyNorfolk CountyState 6.25%6.25%
New BedfordBristol CountyState 6.25%6.25%
Fall RiverBristol CountyState 6.25%6.25%
NewtonMiddlesex CountyState 6.25%6.25%
LawrenceEssex CountyState 6.25%6.25%
SomervilleMiddlesex CountyState 6.25%6.25%
FraminghamState 6.25%6.25%
HaverhillState 6.25%6.25%
MaldenMiddlesex CountyState 6.25%6.25%
WalthamMiddlesex CountyState 6.25%6.25%
TauntonState 6.25%6.25%
RevereState 6.25%6.25%
Weymouth TownState 6.25%6.25%
MedfordState 6.25%6.25%
PeabodyState 6.25%6.25%
ChicopeeState 6.25%6.25%
MethuenEssex CountyState 6.25%6.25%

What’s taxable in Massachusetts?

The tax on a $100 sale in Boston.

Everyday goods

  • General merchandiseTaxable$6.25
  • ClothingExempt$0
  • Clothing accessoriesTaxable$6.25
  • Personal care productsTaxable$6.25
  • Feminine hygiene productsExempt$0
  • Children’s diapersExempt$0
  • Pet foodTaxable$6.25

Food and drink

  • Groceries (food for home)Exempt$0
  • Prepared foodTaxable$6.25
  • CandyExempt$0
  • Snack foodExempt$0
  • Soft drinksExempt$0
  • Bottled waterExempt$0
  • Juice (70–99% juice)Exempt$0
  • Dietary supplementsTaxable$6.25

Health

  • Prescription drugsExempt$0
  • Over-the-counter drugsTaxable$6.25

Software and digital

  • SaaS (consumer)Taxable$6.25
  • SaaS (business)Taxable$6.25
  • AI softwareTaxable$6.25
  • Downloaded softwareTaxable$6.25
  • Digital productsExempt$0
  • eBooksExempt$0
  • Streaming subscriptionsExempt$0
  • Data processingExempt$0

Services

  • General servicesExempt$0
  • Repair of goodsExempt$0
  • InstallationExempt$0
  • Optional warrantiesExempt$0

Massachusetts sales tax due dates for 2026

Returns are due the 30th of the month after each period. A due date on a weekend or holiday moves to the next business day.

Monthly
PeriodDue
January 2026March 2
February 2026March 30
March 2026April 30
April 2026June 1
May 2026June 30
June 2026July 30
July 2026August 31
August 2026September 30
September 2026October 30
October 2026November 30
November 2026December 30
December 2026February 1 2027
Quarterly
PeriodDue
Q1 (January–March) 2026April 30
Q2 (April–June) 2026July 30
Q3 (July–September) 2026October 30
Q4 (October–December) 2026February 1 2027
Annual
PeriodDue
2026February 1 2027

Never miss a Massachusetts due date.

Zamp files and pays every Massachusetts return on time and answers the state’s notices. You approve; we handle the rest.

Massachusetts sales tax guide

Nexus, registration, collecting and filing.

Although Massachusetts has just a single state sales tax rate, its filing dates and other sales tax rules can still be confusing. 

In this Massachusetts sales tax guide, we’ll address all the essential questions, such as what creates an economic nexus, the meals tax rate, tax-exempt items, and more. 

We’ll also share a reliable sales tax solution to ensure sales tax compliance throughout the year.

Collecting Massachusetts Sales Tax from Customers

Here are a few questions you may have about sales tax collection in Massachusetts:

Do I Have to Collect Massachusetts Sales Tax from Customers?

Retailers who meet these two requirements are required to collect state sales tax in Massachusetts: 

  • You have a sales tax nexus in Massachusetts
  • You sell taxable products or services in Massachusetts

What Creates a Sales Tax Nexus in Massachusetts?

According to Massachusetts sales tax law, some factors that create nexus in Massachusetts include:

  • Economic Nexus: Out-of-state businesses, like online sellers, with taxable sales of more than $100,000 in the past 12 months.
  • Physical Location: Businesses having a store, office, or warehouse in the state.
  • Employee Location: Businesses with employees selling tangible personal property or telecommunications services in the state.
  • Trade Shows: Businesses that sell taxable goods from an inventory based in Massachusetts in trade shows must collect use tax. Other vendors who sell tangible personal property through representatives for part or more than three days in a calendar year should also collect sales tax.

Learn more about the sales tax nexus and when you’re required to collect sales tax.

Do I Have to Collect Sales Tax from Massachusetts Customers if I Sell on Amazon, Walmart, Ebay, or Etsy?

No. 

Massachusetts has a marketplace facilitator law, which means that marketplaces like Walmart or Amazon should collect sales tax on behalf of 3rd party online sellers on their platforms. 

But if you have a sales tax nexus in Massachusetts, remember you still need to collect sales tax on your other non-marketplace Massachusetts sales.

Taxable Products in Massachusetts

Massachusetts taxes most tangible personal property. For instance, food and clothing that cost more than $175 are taxed in the state. Sales tax is also imposed on certain services, like installation and telecommunications services. 

Additionally, Massachusetts imposes a Meals Sales Tax on meals bought from restaurants. This includes a state tax of 6.250% and a local option meals excise of 0.750%, bringing the total sales tax to 7.000%.

Here’s a run-down of other retail items taxed in Massachusetts:

Are Groceries Taxable in Massachusetts? 

No. Groceries are non-taxable in Massachusetts.

Is Clothing Taxable in Massachusetts?

Yes, clothing is non-taxable in Massachusetts as long as it sells for less than $175 per item. If they cost more than $175, sales tax is only imposed on the amount over $175.

However, apparel “designed solely for athletic or protective use” is taxable in the state.

Read more about Massachusetts clothing taxability here.

Are Digital Products Taxable in Massachusetts?

Yes, some digital products in Massachusetts are taxable.

Is Software-as-a-Service (SaaS) Taxable in Massachusetts?

Yes. SaaS is taxable in Massachusetts. 

Are Services Taxable in Massachusetts?

Most services are tax-exempt in Massachusetts. 

However, some services, like telecommunications services, are taxable in the state. A tangible item sold along with a service (such as a taxable bottle of shampoo sold with a non-taxable haircut) is also subject to sales tax.

Tax-Exempt Items

Some of the tax-exempt retail items in Massachusetts are:

  • Periodicals, like newspapers and magazines.
  • Tickets to sporting and amusement events.
  • Utilities (gas, steam, electricity) and heating fuel to residential users and small businesses with 5 or fewer employees and gross income of less than $1 million.
  • Local residential telephone services that are billed on a recurring basis or for message unit charges up to a total of $30 per month.
  • Shipping and transportation services.
  • Sales of machinery, equipment, and materials used in agricultural production.
  • Sales made to federal and Massachusetts state or municipal government agencies or entities.

But to collect sales tax, you need a sales tax permit. Let's explore how you can get one.

How to Register for a Massachusetts Seller's Permit

If you have a sales tax nexus in the state, register your business at MassTaxConnect.

Learn how to register for a sales tax permit in every US state.

Do I Need a Massachusetts Sales Tax License if I’m Only a Wholesaler? 

You can apply for a Form ST-4 (Sales Tax Resale Certificate) if you are buying products and services for resale and not for retail.  

Do I Need a Massachusetts Seller's Permit if I Only Sell Temporarily in the State?

Yes.

Massachusetts sales tax law requires anyone making sales in the state, even on a temporary basis, such as at a trade show or craft fair, to register for, collect, and remit sales tax. 

How to Collect Sales Tax in Massachusetts

Since Massachusetts has a single state sales tax rate, you can collect that rate from every buyer when shipping the product to Massachusetts. 

For instance, if you are based in New York or New Hampshire and make a taxable sale in Salem, Massachusetts — you’ll need to charge the Massachusetts sales tax rate. 

Zamp Tip

Businesses with Direct Payment Permits can make a direct deposit of their due sales tax to the Department of Revenue instead of paying at the time of purchase. These permits are for businesses expected to pay $50,000 or more annually.

Should You Collect Sales Tax on Shipping Charges in Massachusetts?

No. 

Shipping charges are not subject to Massachusetts sales tax as long as they are separately stated from the price of the item(s) sold.

Find out more about sales tax on shipping in every US state.

How to File and Pay Sales Tax in Massachusetts 

When your sales tax filing due date approaches, you can file Massachusetts sales tax returns in multiple ways:

  • File and pay online: Massachusetts requires sales and use taxpayers to file and pay online. You can do this via MassTaxConnect.
  • Let Zamp handle your Massachusetts sales tax filing and remittance so you never have to look at a sales tax return again! 

Explore how you can file and pay sales tax in other US states.

All 62 Massachusetts cities

A

  • Agawam6.25%
  • Agawam Town6.25%
  • Amesbury6.25%
  • Amherst Town6.25%
  • Attleboro6.25%

B

C

  • Cambridge6.25%
  • Chelsea6.25%
  • Chicopee6.25%

E

  • Easthampton6.25%
  • Everett6.25%

F

G

H

L

M

N

P

Q

  • Quincy6.25%

R

  • Randolph Town6.25%
  • Revere6.25%

S

T

  • Taunton6.25%

W

Massachusetts sales tax questions.

Still have questions? Call us at 1-866-438-9267 or email us at support@zamp.com.

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What is the sales tax rate in Massachusetts?

The Massachusetts state sales tax rate is 6.25%. Massachusetts has no local sales taxes, so the rate is the same everywhere in the state. The most common combined rate is 6.25%.

What is the sales tax rate in Boston, Worcester, Springfield and Cambridge?

Boston: 6.25%. Worcester: 6.25%. Springfield: 6.25%. Cambridge: 6.25%. Rates can differ by street address inside a city, so check the exact address with the calculator.

Do I have to collect Massachusetts sales tax if my business is in another state?

Yes, once your sales into Massachusetts pass $100,000 in the previous or current calendar year (economic nexus), or if you have a physical presence there, such as staff, inventory or an office. You then register with the Massachusetts Department of Revenue, collect tax on taxable sales to Massachusetts buyers and file returns.

Is SaaS taxable in Massachusetts?

Yes. Software as a service is taxed in full in Massachusetts.

Are groceries and clothing taxed in Massachusetts?

Groceries (food for home) are exempt in Massachusetts. Clothing is exempt. Prepared food, candy and soft drinks follow their own rules; the table above shows each category.

Is shipping taxable in Massachusetts?

No. Separately stated shipping charges aren’t taxed in Massachusetts.

Has the Massachusetts sales tax rate changed recently?

Not in the 62 cities we checked: every one has the same combined rate today as in July 2023.

Which rate do I charge: my location or my customer’s?

One statewide rate: Massachusetts has no local sales taxes on goods (some cities add a local tax on restaurant meals). A seller based in Massachusetts charges the rate where the sale is made for most in-state sales; a remote seller charges the rate at the buyer’s address.

What is use tax?

Use tax is usually paid when retailers don’t collect any sales tax on taxable goods and services or are paid a lower sales tax rate than the sales tax in Massachusetts.

Massachusetts use tax is the same as its state sales tax rate, which is 6.250%. It applies to the sale and rental charge of all tangible personal property bought via phone, mail, or online.

Additionally, if you purchase tangible personal property and pay a sales or use tax in another state in the United States with a sales/use tax agreement with Massachusetts, you’ll receive a credit for that tax amount against the Massachusetts use tax. 

I didn’t collect any Massachusetts sales tax during this period. Do I still need to file a return?

Yes. You should still file a “zero” return with the state even if you didn’t collect any sales tax over the taxable period. 

What is the penalty for filing and/or paying Massachusetts sales tax late?

The penalty for failing to file Massachusetts sales tax is 1% of the tax due per month or a fraction of a month late, with a maximum penalty of 25%.

The penalty for failing to pay Massachusetts sales tax is also 1% of the tax due per month or a fraction of a month late, with a maximum penalty of 25%.

The penalty for failing to pay electronically when required is up to $100 per payment.

Can I get an extension on filing my Massachusetts sales tax return?

Contact the Massachusetts Department of Revenue to inquire about an extension of time to file or pay your tax liability.

Can I amend a Massachusetts sales tax return?

Yes, you can amend a sales tax return using the “Amend” feature in MassTaxConnect.

How often do I need to file and pay sales tax in Massachusetts?

How often Massachusetts requires taxpayers to file depends on how much sales tax you collect annually.

Massachusetts sales tax filing frequencies are: 

Sales and Use Tax Collected Per YearFiling Frequency$100 or lessAnnually$101 to $1,200Quarterly $1,201 or moreMonthly

Further, sales taxpayers with more than $150,000 in sales tax liability in prior years must pay advance payments of at least 70% of the tax due on or before the 25th of the same month where the sales tax is collected. 

Learn more about Massachusetts's advanced sales tax payments.

What is the tax audit period in Massachusetts?

Tax audits are usually conducted over a 3-year period. However, they can extend up to 6 years if you don’t file your returns on time.

A tax audit usually happens when authorities require more information on your sales tax return or need to notify you of an error.

Does Massachusetts have a sales tax holiday?

The sales tax holiday for the year 2024 falls on August 10 and 11. 

Most purchases during a sales tax holiday won’t be subjected to sales or use tax.

Sources. Massachusetts Department of Revenue · MassTaxConnect · Zamp Sales Tax API · U.S. Census Bureau. Rates are checked monthly and are for information, not tax advice.

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