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| 1 | --- |
| 2 | name: ma-sales-tax |
| 3 | description: Use this skill whenever asked about Massachusetts sales and use tax. Trigger on phrases like "Massachusetts sales tax", "MA sales tax", "MA DOR", "ST-9", "Massachusetts clothing exemption". ALWAYS load us-sales-tax first. |
| 4 | version: 2.0 |
| 5 | jurisdiction: US-MA |
| 6 | validation_status: ai-drafted-q3 |
| 7 | --- |
| 8 | |
| 9 | # Massachusetts Sales and Use Tax Skill v2.0 |
| 10 | |
| 11 | ## Section 1 -- Quick reference |
| 12 | |
| 13 | | Field | Value | |
| 14 | |---|---| |
| 15 | | Jurisdiction | Massachusetts | |
| 16 | | State rate | 6.25% | |
| 17 | | Local taxes | None | |
| 18 | | Maximum combined rate | 6.25% | |
| 19 | | Sourcing | Destination-based | |
| 20 | | Economic nexus | $100,000 in sales | |
| 21 | | Tax authority | Massachusetts Department of Revenue (DOR) | |
| 22 | | Portal | https://www.mass.gov/orgs/massachusetts-department-of-revenue | |
| 23 | | SST member | No | |
| 24 | | Clothing exemption | Yes -- under $175/item | |
| 25 | | Skill version | 2.0 | |
| 26 | |
| 27 | ## Section 3 -- Transaction pattern library |
| 28 | |
| 29 | | Pattern | Taxable? | Notes | |
| 30 | |---|---|---| |
| 31 | | General TPP | TAXABLE 6.25% | | |
| 32 | | Clothing under $175/item | EXEMPT | Per-item threshold | |
| 33 | | Clothing $175+ per item | TAXABLE on amount over $175 | Only excess over $175 is taxed | |
| 34 | | Grocery food | EXEMPT | | |
| 35 | | Prepared food (meals) | TAXABLE at 6.25% | Local option meals tax up to 0.75% additional | |
| 36 | | SaaS | TAXABLE | Massachusetts taxes SaaS | |
| 37 | | Canned software | TAXABLE | | |
| 38 | | Digital goods | TAXABLE | | |
| 39 | | Professional services | NOT TAXABLE | | |
| 40 | | Manufacturing equipment | EXEMPT | | |
| 41 | | Prescription drugs | EXEMPT | | |
| 42 | | Resale | EXEMPT | | |
| 43 | |
| 44 | ## Section 10 -- Prohibitions |
| 45 | |
| 46 | - NEVER apply full tax to clothing under $175 -- only the excess over $175 is taxable. |
| 47 | - NEVER forget the local option meals tax (up to 0.75% additional on prepared food). |
| 48 | - NEVER compute any number. |
| 49 | |
| 50 | ## Disclaimer |
| 51 | |
| 52 | Informational only. Review by qualified professional required before filing. |
| 53 | |
| 54 | |
| 55 | --- |
| 56 | |
| 57 | ## Disclaimer |
| 58 | |
| 59 | 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. |
| 60 | |
| 61 | The most up-to-date, verified version of this skill is maintained at [openaccountants.com](https://openaccountants.com). Log in to access the latest version, request a professional review from a licensed accountant, and track updates as tax law changes. |
| 62 |
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Quality
Q3: AI-drafted
AI-generated with structure and citations. Not independently verified.
Needs deep research against tax authority websites to reach Q2.
Accountant Review
About
Use this skill whenever asked about Massachusetts sales and use tax. Trigger on phrases like "Massachusetts sales tax", "MA sales tax", "MA DOR", "ST-9", "Massachusetts clothing exemption". ALWAYS load us-sales-tax first.
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