Massachusetts Sales Tax

Rates

  • State sales tax rate 6.25%
  • Local tax rate 0%
  • Combined tax rate 6.25%
  • *Local rates are set by the county, city or other taxing district.
  • *Shipping is not taxable if separately stated

Major Cities/Counties

  • Boston 6.25%
  • Springfield 6.25%
  • Worcester 6.25%
  • Lynn 6.25%
  • Cambridge 6.25%
  • New Bedford 6.25%
  • Framingham 6.25%
  • Brockton 6.25%

Massachusetts Sales & Use Tax Information

The Massachusetts (MA) state sales tax rate is currently 6.25%, ranking 13th-highest in the U.S. It's a statewide sales and use tax. There are no local sales and use taxes in Massachusetts. The average combined tax rate is 6.25%, ranking 35th in the US.

The Massachusetts use tax is 6.25% of the sales price or rental charge on tangible personal property, including property purchased by phone, mail order, and online where sales tax was not collected or was paid at a lower tax rate. Use tax is generally paid directly to Massachusetts by the purchaser.

In Massachusetts, sales of food for human consumption (other than meals sold by a restaurant) and clothing costing $175 or less are generally exempted from the sales/use tax. For items that cost more than $175, sales tax is only due on the amount over $175 per item. Sales of periodicals, admission tickets, and seeds used to grow food for human consumption are not taxable. Prescription drugs, medical equipment prescribed by a physician, and health care items are not taxable.