Massachusetts sales tax is 6.25 percent on most purchases
Massachusetts charges a 6.25 percent sales tax on tangible goods and certain services. This is a single, statewide rate—it does not vary by city or town. When you buy something at a store or online from a Massachusetts seller, 6.25 percent is added to the price at checkout.
The tax applies to physical items you can touch: clothing, groceries, electronics, furniture, and tools. It also applies to some services, like dry cleaning, car repairs, and telecommunications. A few categories are taxed at different rates or not taxed at all, which can be confusing when you are shopping.
Key Takeaways
- Massachusetts sales tax is 6.25 percent statewide with no local additions or variations by town.
- Groceries, prescription medications, and most clothing under $175 per item are not subject to sales tax.
- Prepared food, restaurant meals, and takeout are taxed at 6.25 percent, but raw ingredients you cook at home are not.
- Online purchases from out-of-state sellers may not have Massachusetts tax added at checkout, but you may owe it when you file your state tax return.
What is and is not taxed in Massachusetts
Not everything you buy is taxed at the same rate. Groceries—raw meat, produce, bread, milk, and other uncooked food—are not taxed. Prescription medications are also exempt. Clothing and footwear under $175 per item are tax-free, but if a single item costs $175 or more, the entire purchase is taxed.
Prepared food is taxed. This includes restaurant meals, takeout, deli sandwiches, and hot food from a grocery store. If you buy a cold sandwich from a supermarket deli counter, it is usually not taxed, but a hot sandwich is. The line between "prepared" and "unprepared" matters: a rotisserie chicken is taxed, but a raw chicken is not.
Services like haircuts, car repairs, and plumbing are taxed. Utilities—electricity, gas, water—are also taxed. Gasoline at the pump is not subject to sales tax, though Massachusetts adds a fuel excise tax on top of the federal tax.
How sales tax works on online purchases
When you order from a Massachusetts-based online retailer, the seller adds 6.25 percent tax to your order before you pay. When you order from an out-of-state seller, the seller may not add Massachusetts tax at checkout. This does not mean you owe nothing—it means the tax is deferred, not eliminated.
Massachusetts law requires you to report and pay tax on out-of-state purchases when you file your state income tax return. This is called use tax, and it is the same rate as sales tax. In practice, most individual shoppers do not report small purchases, but the obligation exists. Large purchases or regular business buying may be reviewed.
Sales tax on specific items and services
| Item or Service | Taxed at 6.25%? |
|---|---|
| Groceries (raw, uncooked) | No |
| Restaurant meals and takeout | Yes |
| Prescription medications | No |
| Over-the-counter medications | Yes |
| Clothing under $175 | No |
| Clothing $175 and above | Yes |
| Gasoline | No (excise tax applies instead) |
| Haircuts and salon services | Yes |
| Car repairs | Yes |
| Electricity and utilities | Yes |
| Movie tickets | Yes |
| Gym memberships | Yes |
The $175 clothing threshold explained
Massachusetts exempts most clothing from sales tax, but only if each individual item costs less than $175. This rule applies to apparel, footwear, and accessories like belts and scarves. A pair of jeans for $80 is not taxed. A winter coat for $200 is taxed on the full amount.
The threshold is per item, not per purchase. If you buy five shirts at $30 each, none are taxed. If you buy one designer jacket for $500, the entire $500 is subject to tax. The rule is meant to tax luxury clothing while keeping everyday wear affordable, though the $175 line has not changed since 1990.
How to calculate the tax you will owe
To find the total cost of a purchase, multiply the price by 1.0625. A $100 item costs $106.25 after tax. A $50 item costs $53.13. Most stores calculate this automatically at the register, so you see the final price with tax included.
If you are budgeting or comparing prices online, remember to add 6.25 percent to the advertised price if the seller has not already done so. This is especially important when ordering from out-of-state retailers that may not show Massachusetts tax at checkout.
Frequently Asked Questions
Do I pay sales tax on Amazon orders shipped to Massachusetts?
Amazon collects and remits Massachusetts sales tax on most orders shipped to the state. You will see the 6.25 percent tax added before you complete your purchase. Some third-party sellers on Amazon may not collect it, though Amazon's policy has expanded over time.
Is clothing always tax-free in Massachusetts?
Clothing under $175 per item is tax-free. Items $175 and above are fully taxed. Accessories like hats, gloves, and belts follow the same rule. Shoes are considered clothing for this purpose, so a pair of sneakers under $175 is not taxed.
What counts as prepared food that is taxed?
Prepared food includes anything cooked, heated, or assembled for when ready eating: restaurant meals, takeout, deli sandwiches, hot pizza, rotisserie chicken, and salad bar items. Raw ingredients you take home to cook yourself are not taxed, even if you buy them from a restaurant supplier.
Do I owe tax on items I buy from other states and bring home?
Technically yes, under Massachusetts use tax law. You owe 6.25 percent on purchases made outside the state if the seller did not collect tax. Most individuals do not report small personal purchases, but the obligation exists and applies to online orders from out-of-state retailers.
Is there a local sales tax added on top of the 6.25 percent?
No. Massachusetts has no local sales tax. The 6.25 percent rate is the same everywhere in the state, whether you are in Boston, Worcester, or a small town. Some cities and towns have local meals taxes or hotel taxes, but these are separate from the statewide sales tax.