Massachusetts Sales Tax

Massachusetts Sales Tax Guide (2026)

A flat 6.25% with no local add-on anywhere, and a clothing exemption that works differently from most states: above $175 only the excess is taxed, not the whole item.[1]

5 min read • Reviewed by Tax Advisory Team • Verified • Sources: MA DOR & MGL
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Quick Facts

Sales Tax at a Glance

State base rate
6.25% [1]
Local sales tax
None, statewide [1]
Clothing exemption
First $175 per item [2]
Economic nexus
$100k, no transaction test [3]
Advance payment trigger
$150k prior year [4]
SaaS treatment
Taxable [5]
Meals tax
6.25% + up to 0.75% local [6]
Filing deadline
30 days after period [1]
2026 tax holiday
Aug 8–9 [7]
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The $175 clothing rule taxes only the excess, not the whole item

This is the mechanic most often got wrong. Massachusetts exempts the first $175 of each article of clothing and taxes only the amount above it.[2] Compare the two thresholds:

$150 boots: fully exempt $200 coat: tax on $25 only Per item, not per receipt Holiday cap works differently $2,500 holiday cap is a cliff Over the cap taxes everything
The sales tax holiday is the opposite. There, an item priced over $2,500 is taxed on its entire price, not just the excess. Two thresholds, two different mechanics.[7]
Estimate

Massachusetts sales tax calculator

Massachusetts · flat rate 6.25%
Massachusetts has no local sales tax, so the general rate is uniform.
Rate applied–
Estimated sales tax–
Total with tax–

Estimate only, and it does not apply the $175 clothing exemption. The local meals option is adopted municipality by municipality, so check the specific town.[6] Talk to CrownGlobe.

Rates & Registration

Massachusetts Sales Tax Rates, Nexus & the advance payment

Massachusetts rate table

General sales6.25%
Local sales taxNone
Meals, state6.25%
Meals, local optionUp to 0.75%
Economic nexus$100k / yr

The local meals option is adopted town by town and is not automatic, so a 7% meals rate cannot be assumed statewide.[6]

Who must register

Either trigger applies: economic nexus (over $100,000 of Massachusetts sales in the current or preceding calendar year, with no transaction-count test at all), or any in-state presence such as a location, staff or inventory.[3]

Large filers pay twice a month: a business whose prior-year liability topped $150,000 must make an advance payment by the 25th, with the balance due with the return.[4]

Compliance

Sales Tax Registration and Filing

Register through MassTaxConnect before making any taxable sale.

How to register

  • Confirm nexus→
  • MassTaxConnect→
  • Form ST-1 issued→
  • Display certificate→
  • File returns

A Form ST-1 certificate is issued per business location and must be displayed where customers can see it.[8]

Filing & due dates

FrequencyEstimated annual taxDue
MonthlyOver $1,20030 days after period
Quarterly$101–$1,20030 days after period
Annual$100 or less30 days after period

Late filing and late payment each cost 1% a month capped at 25%.[1] Since July 2025 the Department assesses the 5% advance payment penalty automatically.[9]

Pricing

Sales Tax & Nexus Pricing

Multi Tax Filing – $50 Per State/Month

ServiceWhat’s Included
Multi-state registrationNexus tracking, permit setup, and state agency coordination.
Monthly filingSales tax returns filed in every registered state.
Exemption & audit supportCertificate handling and notice response.
Get Started with Multi-State Filing
Taxability

Taxable vs. exempt

Massachusetts taxes goods and prewritten software, but not most services or non-software digital content.[1]

Generally taxable

  • Tangible retail goodsMGL 64H
  • Prewritten software & SaaS830 CMR 64H.1.3
  • Clothing above $175, on the excessMGL 64H 6(k)
  • Restaurant & prepared mealsMGL 64H 6(h)
  • Commercial gas & electricityMGL 64H 6(i)
  • Motor vehicles & boatsMGL 64H 6(c)

Generally exempt

  • Clothing up to $175 per itemMGL 64H 6(k)
  • Groceries for home consumptionMGL 64H 6(h)
  • Prescription medicinesMGL 64H 6(l)
  • Newspapers & magazinesMGL 64H 6(m)
  • E-books, digital music & videoNon-software digital
  • Custom software830 CMR 64H.1.3
Worth flagging: Massachusetts taxes SaaS but not most other digital content. A cloud software subscription is taxable, while an e-book or streamed film is not, because only software counts as tangible personal property here.[5]
Reference

Glossary of key terms

Advance payment
A mid-month payment required of filers whose prior-year liability exceeded $150,000.
Prewritten software
Standardised software taxed as tangible property, including remote access.
Local meals option
An extra 0.75% a town may adopt on restaurant meals, not automatic statewide.
Form ST-1
The registration certificate a Massachusetts vendor must display at each location.
Form ST-4
The resale certificate a registered vendor gives a supplier to buy stock tax-free.
Responsible person
An owner or officer who can be personally assessed for unpaid sales tax.
FAQ

Sales Tax FAQs

A flat 6.25%. Massachusetts has no local sales tax, so the general rate is the same in every city and town.

The first $175 of each item is exempt and only the excess is taxed. A $200 coat is taxed on $25, not on the full price. The exemption is per item, not per receipt.

Yes. Prewritten software is taxed as tangible personal property regardless of delivery, so remote access is taxable. Custom software and non-software digital content such as e-books are not.

Over $100,000 of Massachusetts sales in the current or preceding calendar year. There is no transaction-count test.

Filers whose prior-year liability exceeded $150,000 must pay by the 25th of the month, based on tax collected to the 21st or 80% of the prior period, with the balance due with the return.

8 and 9 August in 2026. It is now a permanent annual two-day event covering personal-use items priced at $2,500 or less. Above that cap the entire price is taxed.

Verification

Sources & methodology

  1. MA DOR – Sales and Use Tax Guide
  2. MGL – Chapter 64H Section 6 Exemptions
  3. MA DOR – Remote Seller FAQs
  4. 830 CMR – 62C.16B.1 Advance Payments
  5. 830 CMR – 64H.1.3 Computer Industry
  6. MA DOR – TIR 09-13 Local Meals Option
  7. MA DOR – Sales Tax Holiday FAQs
  8. MA DOR – Register with MassTaxConnect
  9. MA DOR – DOR News June 2025
  10. 830 CMR – 64H.1.9 Remote Retailers
  11. MGL – Chapter 64H Section 1 Definitions
  12. MGL – Chapter 64H Section 34 Remote Sellers
  13. MA DOR – Form ST-4 Resale Certificate
  14. MA DOR – Directive 03-6 Responsible Person
Methodology: Every figure is checked against Massachusetts DOR or the Massachusetts General Laws directly, never copied from a third-party guide. The sales tax holiday date is set annually, so this page is reviewed each summer.
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