Massachusetts Sales
Tax Rate

Massachusetts generally imposes a 6.25 percent sales and use tax in 2026 on taxable tangible personal property, certain telecommunications services and other taxable transactions. The state does not use a general local retail sales tax, but cities and towns can adopt a 0.75 percent local option meals excise. Clothing up to $175 per item and qualifying food for home consumption are among the state's major sales-tax exemptions.

What Is the Massachusetts Sales Tax Rate in 2026?

The general Massachusetts sales and use tax rate is 6.25 percent.

For most taxable retail goods, the basic calculation is the taxable sales price multiplied by 0.0625. Massachusetts does not add a normal city or county retail sales tax to ordinary merchandise, although specific local option excises can apply to meals, rooms and other categories.

How to Calculate Massachusetts Sales Tax

For a standard taxable item, multiply the taxable sales price by 6.25 percent and add the result to the purchase price.

A $400 taxable purchase produces $25 of Massachusetts sales tax and a $425 total. Clothing needs a different calculation because only the amount above $175 for an individual item is normally taxable.

For example, a $200 qualifying clothing item has a $25 taxable amount. At 6.25 percent, the sales tax on that item is $1.56 when rounded under ordinary tax-calculation rules.

Massachusetts Clothing and Food Exemptions

Massachusetts generally exempts qualifying clothing costing $175 or less per item plus food for human consumption that is not sold as a taxable restaurant meal.

If a clothing item costs more than $175, only the amount above $175 is taxable. Special athletic or protective clothing that is not normally worn for everyday use can be taxable even when the price is below the ordinary clothing threshold.

Food commonly treated as groceries is generally exempt. Prepared restaurant meals, takeout meals and beverages sold as meals are subject to the 6.25 percent meals sales tax.

Local Meals Tax Can Bring the Rate to 7 Percent

A Massachusetts city or town that adopts the local option meals excise adds 0.75 percent to the 6.25 percent state sales tax on restaurant meals.

The combined rate on taxable meals becomes 7 percent in an adopting municipality. The local option applies to restaurant meals sourced within that city or town, so the business should verify whether the municipality has adopted the local excise.

This local meals excise is not a general local sales tax on clothing, electronics, furniture or other ordinary merchandise.

Massachusetts Sales Tax Holiday Is August 8-9 in 2026

Massachusetts' 2026 sales tax holiday is Saturday, August 8 and Sunday, August 9.

During the holiday, most retail items costing $2,500 or less and bought by individuals for personal use are exempt from sales and use tax. Business purchases do not qualify.

Motor vehicles, motorboats, meals, telecommunications services, gas, steam, electricity, tobacco, marijuana products, alcoholic beverages and items above the statutory threshold remain taxable under the holiday rules.

What Products and Services Are Taxable in Massachusetts?

Massachusetts generally taxes tangible personal property, telecommunications services and specific digital or software transactions that fall within the state's taxable-property rules.

• Most taxable retail goods that do not qualify for an exemption.
• Prewritten computer software, including many software subscriptions treated as sales of tangible personal property.
• Telecommunications services.
• Restaurant meals and prepared food.
• Certain utility sales when the applicable residential or business exemption does not apply.

Massachusetts does not treat every service as taxable. Businesses should classify mixed transactions carefully when a service includes taxable software, property or other taxable components.

Massachusetts Economic Nexus for Remote Sellers

A remote seller must collect Massachusetts sales and use tax when its Massachusetts sales exceed $100,000 in a calendar year.

Massachusetts no longer uses a separate 200-transaction threshold in its current remote-seller rule. The $100,000 test applies to Massachusetts sales in the calendar year. Physical presence can also create collection duties regardless of remote-sale volume.

Marketplace facilitators use the same $100,000 general sales threshold when determining collection responsibilities for their direct and facilitated Massachusetts sales under the marketplace rules.

Use Tax Applies When Massachusetts Sales Tax Was Not Collected

Massachusetts use tax generally applies at 6.25 percent when a taxable purchase is used in Massachusetts but the seller did not collect the required Massachusetts sales tax.

Use tax is the companion to sales tax. Purchasers should not assume that an untaxed online purchase is exempt merely because the seller failed to collect tax.

Sales Tax Is Separate From Massachusetts Income Tax and Payroll

Massachusetts sales tax is transaction-based and should not be shown as an employee payroll deduction.

Annual personal-tax questions belong in the Massachusetts income tax guide. After payroll is finalized, the Massachusetts pay stub generator can organize actual wage deductions without mixing retail sales tax into payroll.

For broader lawful payroll documentation, the check stub generator should be used only with verified employment and payment information.

Tax Information and Responsible Use

This guide is for general sales-tax planning and business recordkeeping. It does not replace current instructions from the state tax authority or advice for a specific transaction.

Sales and use tax can depend on the product or service, delivery location, exemption status, seller activity and transaction date. Businesses should use current official rate tables and maintain records that support the tax collected or exemption claimed. Online PayStub is intended for lawful payroll, business and recordkeeping purposes and should be used only with genuine payroll information.