Massachusetts Sales and Use Tax
How to compute Massachusetts Sales and Use Tax for Massachusetts, tax year 2025: rates, thresholds, and step-by-step rules with primary-source citations.
Key facts — Massachusetts, 2025
| 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 |
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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.
Full guide
Massachusetts Sales and Use Tax Skill v2.0
Section 1 -- 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
| 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
- NEVER apply full tax to clothing under $175 -- only the excess over $175 is taxable.
- NEVER forget the local option meals tax (up to 0.75% additional on prepared food).
- NEVER compute any number.
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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