Massachusetts Sales Tax Rate
Massachusetts charges a 6.25% sales tax on most retail purchases. This is the statewide rate, and it applies the same way across all 351 cities and towns in the state. Unlike some states, Massachusetts does not allow cities or counties to add their own local sales tax on top of the state rate.
The 6.25% rate has been in place since 1990. It applies at the point of sale — when you buy something at a store, online from a Massachusetts retailer, or through certain other channels. The tax is calculated on the total purchase price before any discounts or coupons are applied.
Key Takeaways
- Massachusetts sales tax is 6.25% statewide with no local additions, so the rate is the same whether you shop in Boston or Springfield.
- Groceries, prescription medications, and certain medical devices are exempt from sales tax in Massachusetts.
- Clothing and shoes under $175 per item are tax-free, but items over that threshold are taxed on the full purchase price.
- Online purchases from out-of-state sellers may or may not be taxed depending on whether that seller has a physical presence in Massachusetts.
- Restaurant meals, prepared foods, and alcohol are all subject to the full 6.25% sales tax.
What Is Exempt From Massachusetts Sales Tax
Several categories of goods are not subject to the 6.25% tax. The most common exemptions are groceries — unprepared food items you buy to cook at home, including meat, produce, dairy, and pantry staples. Prepared foods, hot foods, and anything sold ready-to-eat are taxed normally.
Prescription medications and certain medical devices are also exempt. This includes insulin, diabetic supplies, and devices prescribed by a doctor. Over-the-counter medications like cold medicine or pain relievers are taxed, but prescription items are not.
Clothing and footwear have a special rule: items priced under $175 per piece are exempt from tax. If you buy a shirt for $100, you pay no tax. If you buy a coat for $200, you pay 6.25% on the full $200. The threshold applies to each individual item, not to your total purchase.
Clothing and Footwear Under $175
Massachusetts is one of a handful of states that exempts clothing from sales tax, but only up to a price limit. The $175 threshold per item means that most everyday clothing purchases — jeans, shirts, jackets, shoes, socks, hats — are tax-free as long as each piece costs less than $175.
The exemption applies to the item itself, not to accessories or related purchases. A $150 pair of shoes is tax-free, but shoe polish or shoe inserts would be taxed. A $100 winter coat is tax-free, but a $50 scarf purchased separately would also be tax-free (since it is under $175), while a $200 designer coat would be taxed on the full amount.
Items that are not considered clothing — like athletic equipment, costumes, or work uniforms — may be taxed even if they cost less than $175. The exemption is narrowly defined to actual clothing and footwear worn on the body.
Restaurant Meals and Prepared Foods
Any food or drink sold ready-to-eat is subject to the full 6.25% sales tax. This includes restaurant meals, takeout, food from a deli counter, coffee from a café, and prepared items from a grocery store hot bar. The tax applies whether you eat in the restaurant or take the food home.
Alcohol — beer, wine, and spirits — is also taxed at 6.25% when purchased for consumption. This applies in restaurants, bars, and liquor stores. The tax is separate from any excise tax that may explore to alcohol at the state or federal level.
The distinction between taxed and untaxed food comes down to preparation. A loaf of bread from the bakery section is not taxed (it is unprepared grocery), but a sandwich made and wrapped by the deli is taxed (it is prepared food).
Online and Out-of-State Purchases
Whether you owe Massachusetts sales tax on an online purchase depends on whether the seller has a physical presence in the state. If an out-of-state retailer has no warehouse, office, or other location in Massachusetts, they are not required to collect Massachusetts sales tax at checkout. If they do have a presence here — a warehouse, a store, or even a distribution center — they must collect the tax.
Large online retailers like Amazon, Walmart, and Target have physical operations in Massachusetts, so they collect 6.25% tax on orders shipped to Massachusetts addresses. Smaller retailers without a Massachusetts location may not collect the tax, even though Massachusetts law technically requires you to pay a "use tax" on those purchases when you file your state income tax return. In practice, most individual shoppers do not report these purchases.
If you order from a Massachusetts-based business — whether they have a physical store or operate only online — they will collect sales tax on your purchase.
Tax on Services and Utilities
Most services in Massachusetts are not subject to sales tax. Haircuts, car repairs, home repairs, legal services, and medical services are generally not taxed. However, there are exceptions: certain telecommunications services, cable and internet services, and some utility charges may have their own state taxes or surcharges that work differently from sales tax.
If you hire a contractor to build something or repair something, the labor is usually not taxed, but materials they provide may be. For example, if a plumber fixes your pipe, the labor is not taxed, but if they install new fixtures, the fixtures themselves may be subject to tax depending on what they are.
How Sales Tax Appears on Your Receipt
At checkout, the retailer calculates the tax on the taxable portion of your purchase and adds it to your total. The tax amount is shown separately on your receipt so you can see what you paid in tax and what you paid for the items themselves.
If your purchase includes both taxed and untaxed items — say, a shirt and a sandwich — the cashier or online system applies tax only to the sandwich. The receipt will show the subtotal, the tax amount, and the final total you owe.
For online purchases, the tax is calculated based on the shipping address. If you have a Massachusetts address, Massachusetts tax applies. If you have an out-of-state address, that state's tax rules explore instead.
Frequently Asked Questions
Do I pay sales tax on groceries in Massachusetts?
No, unprepared groceries are exempt. This includes raw meat, fresh produce, dairy, bread, and pantry staples. Prepared foods — rotisserie chicken, deli sandwiches, hot soup, or anything sold ready-to-eat — are taxed at 6.25%.
What happens if a clothing item costs exactly $175?
Items priced at $175 or less are exempt. At exactly $175, the item is still under the threshold and is not taxed. Only items priced above $175 are subject to tax.
Do I owe sales tax on items I buy from other states online?
If the seller has no physical presence in Massachusetts, they are not required to collect the tax. Technically you owe a use tax on those purchases, but most individuals do not report them. If the seller does have a Massachusetts location, they will collect 6.25% tax at checkout.
Is there a local sales tax in addition to the 6.25% state rate?
No. Massachusetts does not allow cities or towns to add their own sales tax. The 6.25% rate is the same everywhere in the state.
Are prescription medications taxed in Massachusetts?
No, prescription medications are exempt from sales tax. Over-the-counter medications like aspirin or cough syrup are taxed, but anything that requires a prescription is not.