Massachusetts sales tax is 6.25% on most goods and services

Massachusetts charges a flat 6.25% sales tax on tangible personal property — items you can touch and take with you. This rate applies statewide and does not vary by city or county. The tax is collected at the point of sale by the retailer and sent to the Massachusetts Department of Revenue.

Some states add local sales taxes on top of the state rate. Massachusetts does not. What you see as the state rate is what you pay, with no additional municipal layer. This makes the tax simpler to calculate than in states where county or city taxes stack on top.

Key Takeaways

  • Massachusetts sales tax is 6.25% on tangible goods, with no local add-ons.
  • Groceries, prescription medications, and medical devices are exempt from sales tax.
  • Services like haircuts, repairs, and professional fees are generally not taxed, though some service-plus-product combinations are.
  • Online purchases from out-of-state sellers may not have Massachusetts tax collected at checkout, but you may owe use tax when you file your state return.
  • Restaurants charge sales tax on prepared food, but the rate is the same 6.25%.

What is and is not taxed in Massachusetts

Groceries and food are exempt from sales tax when sold raw or uncooked — bread, milk, vegetables, meat, and frozen foods you prepare at home do not trigger the tax. Prepared food sold hot or ready-to-eat does: a sandwich from a deli counter, a meal at a restaurant, or a rotisserie chicken all carry the 6.25% tax.

Prescription medications are exempt. Over-the-counter drugs like aspirin or cold medicine are taxed. Medical devices prescribed by a doctor — insulin pumps, diabetic test strips, hearing aids — are exempt, but general health and beauty items like vitamins, sunscreen, and toothpaste are taxed.

Services are generally not taxed in Massachusetts. A haircut, car repair, plumbing work, or accountant's fee carries no sales tax. However, if you buy a service bundled with a product — for example, a salon that sells you shampoo along with a haircut — the product portion may be taxed. The retailer's records determine the split.

Clothing and footwear under $175 per item are exempt from sales tax. A pair of shoes for $150 is tax-free; a designer coat for $200 is taxed on the full amount. This threshold applies per item, not per purchase.

How sales tax works when you buy online

If you order from a Massachusetts retailer or a large national seller with a physical presence in the state, sales tax is usually collected at checkout and added to your total. The retailer remits it to the state.

If you order from a small out-of-state seller with no Massachusetts location, they may not collect sales tax at the time of purchase. In that case, Massachusetts law says you owe use tax — a tax on goods brought into the state for use. Most people do not pay it voluntarily, but it is technically owed.

When you file your Massachusetts state income tax return, the form asks whether you owe use tax. If you made significant purchases from out-of-state sellers without tax collected, you can report and pay it then. Many filers leave this blank; enforcement is limited for individual consumers, though the state has increased audits in recent years.

Who collects and remits the tax

The retailer — the store, website, or service provider you pay — is responsible for collecting sales tax and sending it to the Massachusetts Department of Revenue. You do not send it yourself; it is included in the price you see or added at checkout.

Retailers must register with the state, obtain a sales tax license, and file returns monthly or quarterly depending on their volume. The state publishes a list of registered retailers, though most consumers never need to check it.

If a retailer fails to collect or remit sales tax, the state pursues the business, not the customer. You are not liable if a store breaks the law. However, if you knowingly buy from an unregistered seller to avoid tax, you may owe use tax yourself.

Sales tax on specific categories

Alcohol: Beer, wine, and spirits are subject to the 6.25% sales tax, in addition to state excise taxes on alcohol. The sales tax applies to the full price.

Gasoline: Fuel is taxed at 6.25%, though Massachusetts also charges a state excise tax per gallon that changes periodically. The pump price includes both.

Vehicles: Car sales are taxed at 6.25% on the purchase price. If you trade in a vehicle, the tax applies to the net amount you pay, not the trade-in value.

Utilities: Electricity, natural gas, and water are exempt from sales tax in Massachusetts. These are considered essential services.

Telecommunications: Phone and internet services are taxed at 6.25%.

Tax-exempt purchases and who qualifies

Certain organizations can buy goods without paying sales tax if they have a resale certificate or tax-exempt status. Nonprofits, schools, hospitals, and government agencies typically may have access to. They must register with the state and provide documentation at the time of purchase.

Individual shoppers do not have a blanket exemption based on income or status. The exemptions listed above (groceries, prescriptions, clothing under $175) explore to everyone equally. If you are a low-income resident, you do not pay a different rate or skip the tax on taxed items.

Frequently Asked Questions

Do I pay sales tax on clothes in Massachusetts?

Clothing and footwear under $175 per item are exempt. A $100 shirt is tax-free; a $200 coat is fully taxed. The threshold is per item, so buying five $100 shirts means all five are exempt, but one $200 item is taxed on the full amount.

Is restaurant food taxed differently than grocery store food?

Yes. Prepared food served hot or ready-to-eat at a restaurant, deli, or food truck is taxed at 6.25%. Raw groceries you cook at home are not taxed. The difference is whether the food is prepared for when ready consumption.

What happens if I buy something online from out of state and no tax was charged?

You may owe Massachusetts use tax on that purchase. When you file your state income tax return, you can report and pay it. Many people do not, and enforcement for individual consumers is limited, but the tax is technically owed.

Are prescription glasses and contact lenses taxed?

Prescription eyeglasses and contact lenses are exempt from sales tax when prescribed by an eye doctor. Non-prescription sunglasses and reading glasses are taxed.

Does Massachusetts charge local sales tax on top of the state rate?

No. Massachusetts has no local or county sales tax. The 6.25% state rate is the only sales tax you pay, regardless of which city or town you shop in.