ma-sales-tax

Section 1 -- Quick reference

Quick reference

Field	Value
Jurisdiction	Massachusetts
State rate	6.25%
Local taxes	None
Maximum combined rate	6.25%
Sourcing	Destination-based
Economic nexus	$100,000 in sales
Tax authority	Massachusetts Department of Revenue (DOR)
Portal	https://www.mass.gov/orgs/massachusetts-department-of-revenue
SST member	No
Clothing exemption	Yes -- under $175/item
Skill version	2.0

Section 3 -- Transaction pattern library

Transaction pattern library

Pattern	Taxable?	Notes
General TPP	TAXABLE 6.25%
Clothing under $175/item	EXEMPT	Per-item threshold
Clothing $175+ per item	TAXABLE on amount over $175	Only excess over $175 is taxed
Grocery food	EXEMPT
Prepared food (meals)	TAXABLE at 6.25%	Local option meals tax up to 0.75% additional
SaaS	TAXABLE	Massachusetts taxes SaaS
Canned software	TAXABLE
Digital goods	TAXABLE
Professional services	NOT TAXABLE
Manufacturing equipment	EXEMPT
Prescription drugs	EXEMPT
Resale	EXEMPT

Section 10 -- Prohibitions

• Clothing under $175 taxation prohibition — NEVER apply full tax to clothing under $175 -- only the excess over $175 is taxable. (Section 10 -- Prohibitions)
• Local option meals tax prohibition — NEVER forget the local option meals tax (up to 0.75% additional on prepared food). (Section 10 -- Prohibitions)
• No computation prohibition — NEVER compute any number. (Section 10 -- Prohibitions)

Disclaimer

Informational only. Review by qualified professional required before filing.

Disclaimer

This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as a CPA, EA, tax attorney, or equivalent licensed practitioner in your jurisdiction) before filing or acting upon.

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