Massachusetts charges 6.25% sales tax on most purchases

Massachusetts has a single statewide sales tax rate of 6.25%. This rate applies to tangible goods — items you can touch and take with you — in most situations. The tax is added at the point of sale, so the final price you pay at checkout includes this 6.25%.

Some purchases are taxed at different rates or not taxed at all. Groceries, prescription medications, and certain clothing items have their own rules. Services — things like haircuts, repairs, or consulting — are generally not subject to sales tax in Massachusetts, though there are exceptions.

If you buy something online from a seller outside Massachusetts, you may still owe sales tax depending on where the seller is located and whether they have a physical presence in the state. This is called sales tax nexus, and the rules changed significantly after 2018.

Key Takeaways

  • Massachusetts sales tax is 6.25% on most tangible goods, applied at the register.
  • Groceries, prescription drugs, and certain clothing items under $175 per item are not subject to sales tax.
  • Services like haircuts, plumbing, and repairs do not have sales tax in Massachusetts unless they are specifically listed as taxable.
  • Online purchases from out-of-state sellers may be subject to Massachusetts sales tax if the seller meets certain thresholds or has a business location in the state.

What is and is not taxed at 6.25%

The 6.25% rate covers most retail purchases: clothing, electronics, furniture, books, toys, and household goods. When you buy these items in a store or online from a Massachusetts seller, the tax is included in your total.

Groceries are exempt from sales tax entirely. This includes bread, milk, vegetables, meat, and other food items you prepare at home. However, prepared foods — items sold hot or ready-to-eat from a restaurant, deli counter, or bakery — are taxed at 6.25%.

Prescription medications are not taxed. Over-the-counter drugs like pain relievers, cold medicine, and vitamins are also exempt. Medical devices prescribed by a doctor, such as diabetic test strips or hearing aids, are typically not taxed either.

Clothing and footwear under $175 per item are exempt from sales tax. A single shirt, pair of pants, or shoes costs less than $175, so these are not taxed. However, if an item costs $175 or more — such as a winter coat priced at $200 — the full price is subject to the 6.25% tax.

Services and labor charges

Most services do not have sales tax in Massachusetts. If you pay a plumber to fix a leak, a mechanic to repair your car, or a hairdresser to cut your hair, the labor itself is not taxed. However, if the service involves selling you a tangible product as part of the work, that product portion may be taxed.

For example, a car repair shop does not tax the labor to replace your brakes, but it does tax the brake pads themselves. A salon does not tax the haircut, but it taxes shampoo or styling products you buy. The invoice should show which charges are taxable and which are not.

Some services are exceptions and do carry sales tax. Certain telecommunications services, room rentals in hotels and motels, and parking services are taxed at 6.25%. Landscaping and lawn care services are also taxable in Massachusetts.

How sales tax works on online purchases

If you buy from a Massachusetts-based online retailer, sales tax is added to your order just as it would be in a physical store. The 6.25% rate applies to the same items that are taxable in-store.

When you buy from an out-of-state seller, whether they charge you sales tax depends on whether they have sales tax nexus in Massachusetts. Nexus means the seller has a significant business connection to the state — such as a warehouse, office, or employees here. After 2018, many large online retailers began collecting Massachusetts sales tax even without a physical location, based on sales volume thresholds set by federal law.

If an out-of-state seller does not collect Massachusetts sales tax at checkout, you may owe use tax on that purchase. Use tax is the same rate as sales tax (6.25%) and applies to items you bring into Massachusetts or use here. Most people do not pay use tax voluntarily, but it is technically owed on taxable purchases from out-of-state sellers who did not collect it.

Tax-free shopping periods

Massachusetts does not have a permanent sales tax holiday, but the state has offered temporary tax-free periods in the past. These are usually announced by the Governor and the Department of Revenue and last for a limited time — often a few days in August or around back-to-school season.

During a tax-free period, may be able to access items (typically clothing and school supplies) are sold without the 6.25% tax. These periods are not automatic every year, so you should check the Massachusetts Department of Revenue website or your local news to see if one is scheduled.

Where the sales tax goes

The 6.25% you pay at the register goes to the Massachusetts state government. The state uses this revenue for schools, roads, public safety, and other services. Unlike some states, Massachusetts does not allow cities or towns to add their own local sales tax on top of the state rate.

Retailers collect the tax from customers and send it to the state Department of Revenue, usually monthly or quarterly depending on the business size. The retailer is responsible for paying this tax even if a customer does not pay for an item.

Frequently Asked Questions

Do I pay sales tax on clothing in Massachusetts?

Clothing and footwear under $175 per item are not taxed. A single shirt, pair of jeans, or shoes is exempt. If one item costs $175 or more, that item is subject to the 6.25% tax. The $175 threshold applies per item, not per transaction.

Is restaurant food taxed in Massachusetts?

Yes. Food prepared and sold hot or ready-to-eat — from restaurants, delis, bakeries, and food trucks — is taxed at 6.25%. Groceries you buy raw and cook at home are not taxed. Takeout pizza, rotisserie chicken, and bakery items sold warm are all taxable.

Do I owe sales tax on items I buy online from another state?

If the out-of-state seller collects Massachusetts sales tax at checkout, you pay it then. If they do not collect it, you technically owe use tax (the same 6.25% rate) to Massachusetts, though most people do not pay it. Large online retailers usually collect the tax automatically.

Are prescription glasses and contacts taxed?

Prescription eyeglasses and contact lenses are not subject to sales tax in Massachusetts. The frames, lenses, and fitting are all exempt. However, non-prescription sunglasses or reading glasses are taxed at 6.25%.

What about tax on car purchases?

Vehicle sales are subject to sales tax in Massachusetts. The 6.25% rate applies to the purchase price of a car, truck, or motorcycle. Some dealers may quote you a price before tax, so confirm whether the final number includes the 6.25% tax.