Massachusetts Sales Tax

On this page you will find handy sales and use tax information about Massachusetts.

How to use this page:

We’ve pulled in the information from all our Charts for a consolidated view by state.  Here you can see the sales tax rates and if the state has remote seller nexus rules. You can also see any sales tax holidays or amnesty programs that may exist, though these do not apply to all states.

Below the chart you can find any News & Tip item we have published that relates to Massachusetts that you can filter by topic. This will help you get informed on current and past legislation that has passed in the state.

State Rate

6.250%

Range of Local Rates

0%

Local Rates Apply to Use Tax

N/A

ECONOMIC NEXUS

10/1/2017 – litigation pending no stay – see state notice

Annual Sales Tax Holiday

August 11-12, 2018

1. During the sales tax holiday, non-business sales at retail of single items of tangible personal property costing $2,500 or less are exempt from sales and use taxes, subject to certain exclusions.

Visit the Massachusetts DOR’s web page for more information.

Status

Inactive

Amnesty Filing Dates

April 1, 2010 - June 1, 2010

Go to Massachusetts Amnesty Page
AMNESTY INCLUSION PERIODS

Any taxable period ending on or before December 31, 2009.

TAX TYPES AND CONDITIONS

Existing business liabilities, including sales/use tax, sales tax on telecommunications services, meals tax, withholding income, room occupancy excise, gasoline excise, special fuels excise, and boat/recreational vehicles sales tax; Post amnesty penalty for taxpayers who fail to come forward of $500 will be assessed.

AMNESTY BENEFITS

All penalties waived.

Status

Inactive

Amnesty Filing Dates

September 1, 2014 - October 31, 2014

Go to Massachusetts Amnesty Page
AMNESTY INCLUSION PERIODS

Assessments prior to July 1, 2014.

TAX TYPES AND CONDITIONS

Sales and use taxes, boat and recreational vehicle sales taxes; cigarette, cigar, and smoking tobacco excise taxes; convention center financing fees on rooms, parking and certain tours; club alcoholic beverage excise taxes; gasoline excise taxes; individual income taxes; material man sales taxes; meals taxes, including local option taxes; room occupancy excise taxes, including local option taxes; special fuels excise taxes; and withholding taxes.

AMNESTY BENEFITS

Waiver of penalties.

Status

Inactive

Amnesty Filing Dates

March 16, 2015 - May 15, 2015

Go to Massachusetts Amnesty Page
AMNESTY INCLUSION PERIODS

Tax years or periods that were stated on a Notice of Assessment issued by the Commissioner of Revenue on or before January 1, 2015.

TAX TYPES AND CONDITIONS

Corporate excise (including financial institutions, insurance, public utilities, and banks), estate taxes, fiduciary income taxes and individual use tax on motor vehicles.

AMNESTY BENEFITS

Penalties waived.

Status

Inactive

Amnesty Filing Dates

April 1, 2016 - May 31, 2016

Go to Massachusetts Amnesty Page
AMNESTY INCLUSION PERIODS

Three-year limited lookback period.

TAX TYPES AND CONDITIONS

All tax types administered by the Massachusetts Department of Revenue are included, with the exception of Preferred Provider excise and those covered under the International Fuels Tax Agreement. More details.

AMNESTY BENEFITS

Tax penalties and any interest due on those penalties will be waived.

South Dakota v. Wayfair Analysis & Predictions: Sales Tax Experts Weigh-In

Sales tax experts lend their insight into and predictions for one of the most important U.S. Supreme Court decisions regarding sales tax in decades, South Dakota v. Wayfair.

State Notices & Resources for Remote Sellers

Use this state by state guide to find each state\’s initial guidance on how to proceed post-Wayfair, state resources such as FAQs, and any state activity such as going through a legislative process that impacts remote sellers.

Remote Seller Resources

Comprehensive list of resources for remote sellers following the South Dakota v. Wayfair Supreme Court decision – including state notices, videos, articles, training opportunities, and more.

House Introduces Online Sales Simplicity and Small Business Relief Act of 2018

On September 13, 2018, Rep. Jim Sensenbrenner (R-WI) and additional U.S. House members introduced the Online Sales Simplicity and Small Business Relief Act of 2018.

Massachusetts Creates Permanent Annual Sales Tax Holiday

Massachusetts enacted a permanent sales tax holiday held annually over a weekend in August beginning in 2019.

U.S. Supreme Court Issues Decision In South Dakota v. Wayfair

On June 21, 2018, the U.S. Supreme Court issued its decision in the South Dakota v. Wayfair case, ruling in favor of South Dakota and overturning Quill’s physical presence rule.

Massachusetts Proposes New Economic Nexus Regulation

Taking effect October 1, 2017, Massachusetts has taken an alternative approach to pure economic nexus approaches used by other states, proposing that certain activities internet vendors engage with do meet the substantial physical presence standard.

Record Number of Sellers Participate in 2017 MTC Amnesty Program

The volume of applicants for the 2017 online marketplace seller tax amnesty program overwhelmed the Multistate Tax Commission.

Multistate Tax Commission Announces Tax Amnesty Program for Online Sellers

The MTC organized a tax amnesty program for online sellers, running from August 17 to November 1, 2017. The voluntary disclosure program allowed sellers to start remitting sales tax on future sales without penalty or liability for unpaid, prior accumulated sales tax in 25 participating states.

No Regulation Without Representation Act of 2017 Introduced

Under the proposed House bill, a state may tax or regulate a person’s activity in interstate commerce only when the person is physically present in the state during the period in which the tax or regulation is imposed.

Congress Introduces Marketplace Fairness Act of 2017 and Remote Transactions Parity Act of 2017

Introduced on April 27, 2017, the Marketplace Fairness Act of 2017, if enacted, would authorize states meeting certain requirements to require remote sellers that do not meet a small seller exception to collect their state and local sales and use taxes.

Massachusetts Issues Economic Nexus Directive for Remote Sellers

On April 3, 2017, the Massachusetts Department of Revenue issued a directive with economic nexus provisions for out-of-state internet sellers, including the adoption of an administrative bright line rule.

Online Sales Simplification Act of 2016 Discussion Draft is Introduced

The proposed legislation would implement a “hybrid origin” approach for remote sales. States could impose sales tax on remote sales if the origin state participates in a clearinghouse.

No Regulation Without Representation Act of 2016 Introduced

Taking the opposite approach of the Marketplace Fairness Act and Remote Transactions Parity Act, the proposed bill would limit the ability of states to require remote sellers to collect use tax. However, the bill failed to pass.

Checkout Bags Taxable in Massachusetts

Massachusetts requires charge for checkout bags, which are also subject to state sales tax, effective 03/31/16. More…

Congress Approves Permanent Extension of Internet Tax Freedom Act

Congress approved a permanent extension of the Internet Tax Freedom Act, signed into law by the President 02/24/16. More…

Massachusetts Enacts 2016 Amnesty Program

Massachusetts enacted a tax amnesty program to run 04/01/16 to 05/31/16. More…

Internet Tax Freedom Act Extended Through October 1, 2016

The President signed an act to extend the Internet Tax Freedom Act through 10/01/16. More…

Internet Tax Freedom Act Extended Until December 11, 2015

U.S. House of Representatives passed a provision to extend the Internet Tax Freedom Act until 12/11/15. More…

House Introduces Remote Transactions Parity Act of 2015

U.S. House of Representatives introduced the Remote Transactions Parity Act of 2015 on 06/15/15. More…

Massachusetts 2016 Budget Authorizes Amnesty Program

Massachusetts authorized a 60-day tax amnesty program as part of the 2016 budget. More…

Massachusetts Enacts 2015 Tax Amnesty Program

Massachusetts enacted a two-month tax amnesty program beginning March 16, 2015 and ending May 15, 2015.

Senate Introduces Marketplace Fairness Act of 2015

On March 10, 2015, a bipartisan group of senators introduced the Marketplace Fairness Act of 2015.

Internet Tax Freedom Act Extended Until October 1, 2015, Permanent Extension Introduced

On December 16, 2014, President Barack Obama signed an act including a provision that extends the Internet Tax Freedom Act until October 1, 2015.