Ultimate Massachusetts Sales Tax Guide
| State taxing authority: | Massachusetts Department of Revenue |
| 2023 Massachusetts sales tax rate: | 6.25% |
| Local sales tax rates? | No |
| Member of the Streamlined Sales and Use Tax Agreement? | No |
Do I have to collect Massachusetts sales tax from customers?
Retailers who meet these two requirements are required to collect sales tax in Massachusetts:
- Has sales tax nexus in Massachusetts
- Sells taxable products or services in Massachusetts
What creates sales tax nexus in Massachusetts?
- Physical presence - A location, personnel, or other business activities in the state OR
- Economic nexus - Is a remote seller with sales exceeding $100,000 in the previous or current calendar year
Read more from Massachusetts about what constitutes a vendor.
Learn more about sales tax nexus and when that means you’re required to collect sales tax here.
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 are required to collect sales tax on behalf of 3rd party sellers on their platform.
If you have sales tax nexus in Massachusetts, keep in mind that you are still required to collect sales tax on your other, non-marketplace, Massachusetts sales.
Read more about marketplace facilitator sales tax laws here.
Are my products taxable in Massachusetts?
Most tangible personal property is subject to sales tax. However, some necessities like food, clothing and medication are not taxable in some states. And sometimes states consider things like digital goods (eBooks, music, movies) and software-as-a-service (SaaS) taxable even though they can’t be touched or held.
Here’s how Massachusetts taxes the most commonly sales tax exempt items:
Are groceries taxable in Massachusetts?
No, groceries are non-taxable in Massachusetts.
Is clothing taxable in Massachusetts?
No, clothing is non-taxable in Massachusetts as long as it sells for less than $175 per item. For items costing more, sales tax is only due on the amount charged over $175.
Note that apparel “designed solely for athletic or protective use” is taxable.
Read more about Massachusetts clothing taxability here.
Are digital products taxable in Massachusetts?
No, digital products are non-taxable in Massachusetts.
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, but keep in mind that a tangible item sold along with a service (such as a taxable bottle of shampoo sold with a non-taxable haircut) are subject to sales tax.
How to Register for a Massachusetts Sales Tax Permit
Register online via MassTaxConnect.
Go here to learn how to register for a sales tax permit in every US state.
Do I need a Massachusetts sales tax permit if I’m only a wholesaler?
Contact the Massachusetts Department of Revenue to inquire about sales tax registration for wholesalers.
Do I need a Massachusetts sales tax permit if I only sell temporarily in the state?
Yes, Massachusetts requires anyone making sales into 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
Massachusetts only has a single statewide sales tax rate, so collect that rate from every buyer when shipping the product to Massachusetts.
The 2023 Massachusetts sales tax rate is 6.25%.
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.
Learn about sales tax on shipping in every US state here.
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. 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!
Learn how to file and pay sales tax in other US states here.
I didn’t collect any Massachusetts sales tax 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 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 fraction of a month late, with a maximum penalty of 25%.
The penalty for failing to pay electronically when it is 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.
Can I amend a Massachusetts sales tax return?
Yes, you can amend a sales tax return using the “Amend” feature in MassTaxConnect.
How often will I be required 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:
| Sales & Use Tax Collected Per Year | Filing Frequency |
| $100 or less | Annually |
| $101 to $1,200 | Quarterly |
| $1,201 or more | Monthly |
Further, sales tax payers with more than $150,000 in sales tax liability in prior years must pay advance payments of at least 70% of tax due on or before the 25th of the same month where the sales tax is collected. Learn more about Massachusetts advanced sales tax payments here.
Massachusetts sales tax due dates
Massachusetts sales tax is due by the 30th day of the month following the taxable period.
If your sales tax filing due date falls on a weekend or holiday, it’s due the next business day.
Massachusetts Monthly Sales Tax Filing Due Dates
| Taxable Period | Filing Due Date |
| January 2023 | February 28, 2023 |
| February 2023 | March 30, 2023 |
| March 2023 | May 1, 2023 |
| April 2023 | May 30, 2023 |
| May 2023 | June 30,2023 |
| June 2023 | July 31, 2023 |
| July 2023 | August 30, 2023 |
| August 2023 | October 2, 2023 |
| September 2023 | October 30, 2023 |
| October 2023 | November 30, 2023 |
| November 2023 | January 2, 2023 |
| December 2023 | January 30, 2024 |
Massachusetts Quarterly Sales Tax Filing Due Dates
| Taxable Period | Filing Due Date |
| Q1 (Jan-March) 2023 | May 1, 2023 |
| Q2 (Apr-June) 2023 | July 31, 2023 |
| Q3 (July-Sept) 2023 | October 30, 2023 |
| Q4 (Oct-Dec) 2023 | January 30, 2024 |
Massachusetts Annual Sales Tax Filing Due Date
| Taxable Period | Filing Due Date |
| Year 2023 | January 30, 2024 |
- Do I have to collect Massachusetts sales tax from customers?
- Are my products taxable in Massachusetts?
- How to Register for a Massachusetts Sales Tax Permit
- How to Collect Sales Tax in Massachusetts
- How to File and Pay Sales Tax in Massachusetts
- I didn’t collect any Massachusetts sales tax this period. Do I still need to file a return?
- What is the penalty for filing and/or paying Massachusetts sales tax late?
- Can I get an extension on filing my Massachusetts sales tax return?
- Can I amend a Massachusetts sales tax return?
- How often will I be required to file and pay sales tax in Massachusetts?
- Massachusetts sales tax due dates
