Sales Tax in Marlborough, Massachusetts in 2025

We'll walk you through how the sales tax rate is determined for Marlborough and address some common questions you may have. We'll also cover how to collect, audit, and remit sales tax in Marlborough.

Plus, we’ll share the best solution that will ensure you are always compliant across the entire sales tax lifecycle.

Disclaimer: Our sales tax data is updated on a quarterly basis.

Marlborough Sales Tax Rate 2025

Since there are no local sales taxes in Marlborough, the only sales tax you have to pay is to the state of Massachusetts, which is set at 6.250%.

This rate applies to the following zip codes in Marlborough:

01532, 01752, 01701, 01776, 01772

This sales tax rate applies to the entire state, so they pay the same rate in Massachusetts cities like Fitchburg and Woburn

What Creates Sales Tax Nexus in Marlborough?

Marlborough follows the Massachusetts state tax law. A sales tax nexus is created when the following conditions are met:

• Economic Nexus: Out-of-state businesses with taxable sales of more than $100,000 in the past 12 months. This includes businesses that sell, deliver, repair, or install goods or telecommunications services to residents or businesses in the state. 

• 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.

Read More: Check out this detailed guide on Sales Tax in Massachusetts.

What Products Are Exempt from Marlborough Sales Tax?

Sales tax exemptions in Marlborough are provided under the Massachusetts sales tax law. 

Some items that enjoy sales tax exemption in Marlborough are:

• Periodicals, like newspapers and magazines.
• Tickets to sporting and amusement events.
• Utilities like gas, steam, electricity, and heating fuel to residential users and small businesses that have 5 or fewer employees and gross incomes of less than $1 million.
• Local residential telephone services that are billed on a recurring basis or for message unit charges up to $30 per month.
• Shipping and transportation services.
• Personal or professional services, like accounting, car repairs, and haircuts.
• Machinery, equipment, and materials that are used in agricultural production.
• Sales made to federal and Massachusetts state or municipal government agencies.
• Food items like edible oils, gum, and baked goods.

Who Needs a Sales Tax Permit in Marlborough?

In the United States, sales permits are usually granted by the state. 

You should register your business at MassTaxConnect if you:

• Sell, rent, buy for resale, or lease out tangible personal property or telecommunications services. You’ll also have to register if you deliver, repair, or install goods or telecommunications services in Massachusetts.
• Have a business location, like an office or retail store, in the state.
• Have employees or representatives who take orders for tangible personal property or telecommunications services.
• Make more than $100,000 of remote sales in a calendar year.

How to Collect Sales Tax in Marlborough

Since Massachusetts has a single sales tax rate, you should charge all your customers in Massachusetts the same tax rate — whether your business is located inside or outside the state. 

For instance, if you’re located in Los Angeles, California, and sell to a buyer in Marlborough, Massachusetts — you should charge them the Massachusetts sales tax rate.

Explore more about origin-based and destination-based sales tax sourcing here.

How to File and Pay Sales Tax in Marlborough

Massachusetts requires sales and use taxpayers to file and pay online. You can do this via MassTaxConnect.

If you’re sending a paper return (Form ST-9), ensure it arrives at the Massachusetts Department of Revenue on time and that you don’t miss your due date. If your return arrives past your due date, it needs to have a postmark or date stamp from the post office or delivery service that proves it was sent at least two days before the due date.

Here’s a better solution: 

You can simplify your entire sales tax process with Zamp. Our precise calculations, smooth filings, and easy, one-click registrations will help you maintain compliance across the United States.