Massachusetts has a 6.25% sales tax on most goods, but not on groceries or clothing

Massachusetts charges 6.25% sales tax on tangible personal property — things you can touch and take home. That includes clothing, electronics, furniture, and most other retail purchases. However, Massachusetts exempts two major categories: unprepared food (groceries) and clothing and footwear under $175 per item. The tax applies at the point of sale, and the seller collects it from you.

The state also taxes certain services. Restaurants and prepared food are taxed at the full 6.25% rate. Haircuts, dry cleaning, and repairs are taxed. But professional services like accounting, legal information, and medical care are not. The line between a taxed service and an untaxed one depends on whether the state classifies it as a "service" or a "profession" — a distinction that matters when you check out.

Key Takeaways

  • Massachusetts sales tax is 6.25% on most goods and prepared food, collected by the seller at checkout.
  • Groceries and unprepared food are not taxed, but restaurant meals and takeout are taxed at the full rate.
  • Clothing and footwear under $175 per item are exempt; items over that threshold are taxed on the full price.
  • Services like haircuts, dry cleaning, and repairs are taxed, but medical care and legal information are not.
  • Some cities and towns add a local meals tax of 0.75% on top of the state rate, making the total 7% in those areas.

What is and isn't taxed in Massachusetts

The easiest way to understand Massachusetts sales tax is to start with what is not taxed. Unprepared food — anything you cook at home — is always exempt. That means groceries, raw meat, produce, bread, milk, and eggs have no sales tax. The moment food is prepared for when ready consumption, the tax applies. A sandwich from a deli counter is taxed. A loaf of bread from the shelf is not.

Clothing and footwear under $175 per item are also exempt. This means a $100 shirt, a $50 pair of shoes, and a $174 winter coat all have no tax. But a $200 designer coat, a $300 pair of boots, or a $175.01 item crosses the threshold and is taxed on the entire purchase price. The exemption applies per item, not per transaction — so you could buy five $170 shirts tax-free, but a single $180 shirt would be taxed.

Everything else is generally taxable: electronics, furniture, books, toys, household goods, and most other retail items. Services like haircuts, manicures, dry cleaning, shoe repair, and car washes are taxed. Prepared food — restaurant meals, takeout, food from a food truck, coffee from a café — is taxed at the full 6.25% rate.

Local meals taxes add to the state rate

Massachusetts allows cities and towns to add their own meals tax on top of the state sales tax. This local tax applies only to restaurant meals and prepared food, not to groceries or other goods. The local rate is typically 0.75%, which means the total tax on a restaurant meal in those cities is 7%.

Not all Massachusetts cities and towns have adopted a local meals tax. Boston, Cambridge, Worcester, and Springfield do. Many smaller towns do not. If you eat out, the receipt will show the breakdown: the state 6.25% and the local rate (if any) separately. You can also check your city or town's website or call the assessor's office to confirm whether a local meals tax applies where you live.

How the tax works when you buy something

When you make a purchase in a Massachusetts store, the seller calculates the tax based on the item's price and whether it is taxable. The tax is added to your total at checkout. You do not file anything or claim anything back — the seller collects the tax and sends it to the state Department of Revenue.

Online purchases follow the same rule: if the seller has a physical location in Massachusetts or meets certain sales thresholds, they must collect and remit Massachusetts sales tax. If they do not, you may owe use tax — a tax on items you bought out of state and brought into Massachusetts. In practice, use tax is rarely enforced for individual purchases, but it is technically your responsibility to report it on your state tax return if you owe it.

Clothing exemption: the $175 threshold explained

The clothing exemption is straightforward in theory but requires attention at checkout. Any single piece of clothing or footwear under $175 is exempt. That includes shirts, pants, dresses, socks, hats, gloves, belts, and shoes. The exemption covers the item itself, not accessories or attachments — so a coat is exempt, but if you buy a coat with a detachable fur collar sold as a separate item, the collar might be taxed.

The threshold applies to the item's price before tax. If a shirt is priced at $174.99, it is exempt. If it is priced at $175.01, the full price is taxed. Bundled items — like a shirt and pants sold together as a set — are typically taxed based on their combined price. If the bundle costs $180, the whole thing is taxed, even though each piece individually would be under the limit.

Clearance and sale prices count toward the threshold. A $200 coat marked down to $150 is exempt because the actual price you pay is $150. Returns and exchanges do not change the tax treatment — the tax is based on what you paid at the time of purchase.

Services that are and aren't taxed

Massachusetts taxes most personal services: haircuts, manicures, pedicures, waxing, massage, dry cleaning, laundry, shoe repair, watch repair, tailoring, and car washes. These are all subject to the 6.25% sales tax. The tax applies to the service fee, not to any materials the provider supplies — though in practice the distinction rarely matters because the fee usually includes materials.

Professional services are not taxed. Medical care — doctor visits, dental work, physical therapy, prescription drugs — is not subject to sales tax. Legal services, accounting, tax preparation, and consulting are not taxed. Education is not taxed. The difference is that professionals require licenses and training that the state recognizes as distinct from ordinary service providers.

Some services fall in a gray area. Pest control, for example, is taxed. Landscaping and lawn care are taxed. Home repair and construction labor are taxed. But if you hire a professional engineer or architect to design something, that service is not taxed. When in doubt, ask the provider whether they charge sales tax — they are required to know and disclose it.

Frequently Asked Questions

Do I pay sales tax on groceries in Massachusetts?

No. Unprepared food — anything you cook at home — is exempt from sales tax in Massachusetts. This includes produce, meat, dairy, bread, frozen vegetables, and canned goods. The moment food is prepared for when ready consumption (a sandwich, a rotisserie chicken, a salad from a salad bar), it becomes taxable.

What happens if a clothing item is exactly $175?

Items priced at exactly $175 are taxable. The exemption applies to items under $175. So a $174.99 item is exempt, but a $175.00 item is taxed on the full price. The threshold is strict and based on the price you pay, not the original retail price.

Do I owe Massachusetts sales tax on something I bought online from another state?

If the seller collects Massachusetts sales tax at checkout, you pay it then and owe nothing more. If they do not, you technically owe use tax on the purchase. However, use tax is rarely enforced for individual consumer purchases. If you are concerned, you can report it on your state tax return, though most people do not.

Is restaurant takeout taxed the same as eating in?

Yes. Restaurant meals, whether you eat in or take out, are taxed at 6.25% (or 7% in cities with a local meals tax). The tax applies to the food itself, not to any packaging or containers. Delivery fees are typically not taxed, but check your receipt to be sure.

Are haircuts and salon services taxed in Massachusetts?

Yes. Haircuts, manicures, pedicures, waxing, and most salon services are subject to the 6.25% sales tax. The tax is calculated on the service fee. Tips are not taxed, though many people add the tip after tax is calculated.