Massachusetts charges a 6.25% sales tax on most goods, with some important exceptions
When you buy something in Massachusetts, the state adds 6.25% to the price at checkout. This is the base rate that applies to clothing, electronics, furniture, and most other items. However, Massachusetts has carved out several categories where sales tax does not explore — groceries, prescription medications, and certain medical equipment are tax-free. Understanding which items are taxed and which are not helps you predict what you will actually pay.
The 6.25% rate is statewide and uniform. Unlike some states where cities or counties add their own layer of sales tax, Massachusetts does not allow local jurisdictions to impose additional sales tax on top of the state rate. What you see advertised is what the store charges before tax; the final amount appears at the register.
Key Takeaways
- Massachusetts sales tax is 6.25% on most goods, applied at the point of sale and added to the advertised price.
- Groceries, prescription drugs, and certain medical devices are exempt from sales tax in Massachusetts.
- Clothing and footwear are taxed at the full 6.25% rate with no exemption for lower-priced items.
- Online purchases from out-of-state sellers may or may not include Massachusetts sales tax depending on the seller's registration status.
- Services like haircuts, repairs, and professional fees are generally not subject to sales tax unless they involve tangible goods.
What is and is not taxed in Massachusetts
Groceries are the largest category exempt from sales tax. This includes bread, milk, vegetables, meat, canned goods, and other food items you buy to prepare at home. However, prepared foods — sandwiches from a deli counter, hot pizza, or items from a restaurant — are taxed. The distinction is whether you are buying ingredients or a ready-to-eat meal.
Prescription medications are tax-free when you present a valid prescription. Over-the-counter medications like aspirin or cold medicine are taxed. Medical devices prescribed by a doctor — such as diabetic testing supplies, hearing aids, or mobility aids — are also exempt, but you typically need documentation from your healthcare provider to prove the medical necessity.
Clothing and footwear are fully taxed at 6.25%, with no threshold or exemption. A pair of socks costs the same tax rate as a winter coat. This differs from some states that exempt clothing under a certain price point; Massachusetts does not have that distinction.
Services are generally not taxed. A haircut, car repair, plumbing work, or dental cleaning does not carry sales tax. However, if you buy a tangible product as part of that service — such as hair dye applied during a salon visit or parts installed during a repair — the product portion may be taxed depending on how the business itemizes the charge.
How sales tax appears on your receipt
When you check out, the register shows the subtotal (the advertised price), then adds the 6.25% tax, and displays the total you owe. For a $100 purchase, you pay $106.25. The tax amount is always calculated on the subtotal before any discounts or coupons are applied — though some coupons reduce the taxable amount if they are manufacturer coupons rather than store discounts.
If you buy multiple items, each one is evaluated individually for tax status. In a single transaction, groceries might be tax-free while the paper towels next to them are taxed. The register handles this automatically; you do not need to separate your items or do anything special.
Sales tax on online and mail orders
When you order online from a Massachusetts-based retailer, sales tax is included in the checkout. When you order from an out-of-state seller, whether tax is added depends on whether that seller is registered to collect Massachusetts sales tax. Large retailers like Amazon collect it; smaller sellers may not.
If you receive an item without Massachusetts sales tax charged, you are technically responsible for reporting and paying "use tax" on your state income tax return — a tax on goods purchased out of state for use in Massachusetts. In practice, most individuals do not report this, and the state does not actively pursue it for personal purchases. However, the obligation exists in the tax code.
Who collects and where the money goes
The business selling you the item collects the sales tax and remits it to the Massachusetts Department of Revenue. Retailers are responsible for calculating the correct amount, filing returns (usually monthly or quarterly depending on their volume), and paying what they owe. If a business fails to collect or remit sales tax, the state can pursue them for back taxes and penalties.
Sales tax revenue funds state operations. Unlike income tax or property tax, which have specific statutory purposes in some states, Massachusetts sales tax goes into the general fund and supports education, transportation, healthcare, and other state services.
Special situations and exemptions
Certain organizations are exempt from paying sales tax on their purchases. Nonprofits, schools, and government agencies can present a resale certificate or exemption certificate to avoid tax on items they buy for their operations. This is not a discount for individuals; it applies only to registered organizations.
Resellers — businesses that buy items to resell rather than use — can avoid sales tax on their purchases by providing a resale certificate. A clothing store does not pay sales tax when it buys inventory from a wholesaler; it only collects tax when the customer buys the finished item.
If you are a Massachusetts resident and buy something in another state, you do not pay that state's sales tax (you pay Massachusetts use tax instead, though again, this is rarely enforced for individuals). If you are a visitor from another state buying in Massachusetts, you pay the full 6.25% — there is no visitor exemption.
Frequently Asked Questions
Do I pay sales tax on groceries if I buy them at a restaurant or prepared foods counter?
No sales tax applies to groceries you buy to cook at home. However, prepared foods — a sandwich from a deli counter, hot pizza, or items from a restaurant — are taxed at 6.25%. The distinction is whether the food is ready to eat or requires preparation.
Is clothing tax-free in Massachusetts?
No. Clothing and footwear are taxed at the full 6.25% rate in Massachusetts. There is no exemption for lower-priced items or children's clothing. Every piece of clothing you buy is subject to sales tax.
What happens if a store forgets to charge me sales tax?
The store is responsible for collecting the tax, not you. If they forget, that is their error and their liability to the state — you do not owe it. However, most modern registers calculate tax automatically, so this is rare.
Do I pay sales tax on items I buy online from out-of-state sellers?
It depends on whether the seller is registered to collect Massachusetts sales tax. Large retailers typically are; smaller ones may not be. If tax is not charged, you are technically responsible for use tax on your state return, though this is rarely enforced for individual purchases.
Are prescription glasses and contacts taxed?
Prescription eyeglasses and contact lenses are taxed at 6.25%. The frames, lenses, and contacts themselves are not medical devices exempt from tax. However, if your eye doctor charges a separate fee for an exam or fitting, that service fee is not taxed — only the physical products are.