Massachusetts Sales & Use Tax

Massachusetts levies a 6.25% state sales tax on the retail sale, lease, or rental of most goods and some services. There are no local sales taxes in the state of Massachusetts.

Use tax (same rate) is also collected on the consumption, use or storage of goods in Massachusetts if sales tax was not paid on the purchase of the goods. Returns are to be filed on or before the 20th day of the month following the month in which the purchases were made. 

Massachusetts provides exemption opportunities for the following industries: 

  • Manufacturing
  • Pharmaceutical/Biotech

Statute for Refunds: 36 Months

Utility Exemption: Yes, predominant use (over 75%); No study is required.

Massachusetts Sales & Use Tax State Links

Massachusetts Blog Posts


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