Massachusetts sales tax is 6.25 percent on most items
The state sales tax in Massachusetts is 6.25 percent. This is the base rate that applies to most goods you buy in stores, online, and through mail order. Some cities and towns do not add a local tax on top of this — Massachusetts has no local sales tax option — so 6.25 percent is what you pay statewide.
The 6.25 percent rate has been in place since 1966 and does not change by location within the state. Whether you shop in Boston, Worcester, or Springfield, the tax on a taxable item is the same. A few categories of purchases are taxed at different rates or are not taxed at all, which is where the complexity enters.
Key Takeaways
- Massachusetts charges 6.25 percent sales tax on most goods, with no additional local tax added on top.
- Clothing and footwear under $175 per item are not taxed, but items over that threshold are taxed in full.
- Groceries, prescription drugs, and medical devices are not subject to sales tax.
- Restaurant meals and prepared foods are taxed at 6.25 percent, but raw ingredients you buy to cook at home are not.
What is not taxed in Massachusetts
Massachusetts exempts several categories from the 6.25 percent tax. Groceries — raw ingredients you buy to prepare meals at home — are not taxed. This includes bread, milk, vegetables, meat, and frozen uncooked foods. The rule is straightforward: if you cook it yourself, it is not taxed.
Prescription drugs and medical devices are also exempt. This covers medications your doctor prescribes and items like diabetic test strips, hearing aids, and mobility aids. Over-the-counter medicines like aspirin and cold remedies are taxed, because they are not prescription items.
Clothing and footwear under $175 per item are not taxed. A shirt that costs $50 is tax-free. A pair of shoes that costs $120 is tax-free. But a winter coat that costs $200 is taxed on the full amount, because it exceeds the threshold. The $175 limit applies to each individual item, not to your total purchase.
Accessories like belts, hats, and scarves are taxed regardless of price, because they are not classified as clothing or footwear under state law.
What is taxed at the standard 6.25 percent rate
Most goods and services are subject to the 6.25 percent tax. Restaurant meals and prepared foods — anything you buy ready to eat — are taxed. A sandwich from a deli counter is taxed. A coffee from a café is taxed. Takeout pizza is taxed. The distinction is whether the food is prepared for when ready consumption.
Clothing and footwear over $175 per item are taxed in full. A designer coat, expensive shoes, or high-end jeans that exceed the threshold are subject to tax on the entire purchase price, not just the amount above $175.
Electronics, appliances, furniture, and household goods are all taxed at 6.25 percent. A television, refrigerator, desk, or lamp carries the standard rate. Gasoline and diesel fuel are also taxed at 6.25 percent, though the state also charges an excise tax on fuel that is separate from sales tax.
Services are generally not taxed in Massachusetts, with a few exceptions. Haircuts, car repairs, and plumbing work are not subject to sales tax. However, some services bundled with goods — like installation of a new appliance — may be taxed depending on how the charge is itemized.
How sales tax is calculated on your receipt
When you buy a taxable item, the store calculates 6.25 percent of the price and adds it to your total. A $100 item costs $106.25 after tax. A $50 item costs $53.13 after tax. The tax is rounded to the nearest cent on each transaction.
If you buy multiple items, the store applies tax to each taxable item separately, then adds all the taxes together. If you buy a $50 shirt (not taxed), a $100 pair of jeans over the threshold (taxed), and a $30 lunch (taxed), the tax applies only to the jeans and lunch.
Online purchases from out-of-state sellers are subject to Massachusetts sales tax if the seller has a physical presence in the state or meets the state's economic nexus threshold. Most large online retailers now collect and remit Massachusetts sales tax on orders shipped to the state.
Sales tax on specific categories you may wonder about
Books and newspapers are not taxed in Massachusetts. A paperback novel, textbook, or daily newspaper is tax-free. E-books and digital subscriptions are also not taxed.
Diapers and feminine hygiene products are not taxed. This exemption has been in place since 2020.
Alcohol and tobacco are subject to sales tax plus additional excise taxes. A bottle of wine or pack of cigarettes is taxed at 6.25 percent, and then the state adds its own excise tax on top. The excise tax varies by product and is separate from sales tax.
Motor vehicles are not subject to sales tax in Massachusetts. Instead, you pay a registration fee and excise tax based on the vehicle's value when you register it with the Registry of Motor Vehicles.
When you might owe sales tax as a buyer
In most cases, the store collects sales tax at the point of sale, and you do not need to do anything. However, if you buy something out of state and bring it into Massachusetts, you may owe use tax — a tax on items purchased elsewhere but used in the state. Use tax is the same rate as sales tax (6.25 percent) and is meant to prevent people from avoiding tax by shopping across the border.
In practice, use tax is rarely enforced on individual purchases. It is designed primarily for businesses that buy goods out of state for resale or regular use. If you buy a car in New Hampshire and register it in Massachusetts, you will pay Massachusetts excise tax instead.
Frequently Asked Questions
Do I pay sales tax on online orders shipped to Massachusetts?
Yes, if the seller collects it. Most major online retailers now collect Massachusetts sales tax on orders shipped to the state. If a seller does not collect tax, you may owe use tax, though this is rarely enforced for individual purchases. Check your receipt to see whether tax was charged.
Is clothing always tax-free in Massachusetts?
No. Clothing and footwear under $175 per item are tax-free, but items over that threshold are taxed in full. Accessories like belts, hats, and scarves are always taxed, regardless of price, because they are not classified as clothing or footwear.
Are groceries taxed if I buy them at a restaurant?
No, but the distinction matters. Raw groceries you buy at a supermarket to cook at home are not taxed. Food prepared and ready to eat — whether from a restaurant, deli counter, or café — is taxed at 6.25 percent.
What about prescription versus over-the-counter medicine?
Prescription drugs are not taxed. Over-the-counter medicines like aspirin, cold medicine, and allergy pills are taxed at 6.25 percent because they do not require a prescription.
Do I pay sales tax when I buy a used item?
Yes, if you buy from a store or dealer. Used items sold by retailers are subject to sales tax. If you buy from a private individual, no sales tax is collected, though use tax technically applies — but it is not enforced in those transactions.