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:
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
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
$100 or less
$101 to $1,200
$1,201 or more
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
Filing Due Date
February 28, 2023
March 30, 2023
May 1, 2023
May 30, 2023
July 31, 2023
August 30, 2023
October 2, 2023
October 30, 2023
November 30, 2023
January 2, 2023
January 30, 2024
Massachusetts Quarterly Sales Tax Filing Due Dates