Massachusetts has a 6.25% state sales tax

Massachusetts charges a flat 6.25% sales tax on most retail purchases. This rate applies statewide—it does not vary by city or county. When you buy something at a store, online, or by mail order in Massachusetts, the seller adds 6.25% to your bill unless the item is specifically exempt.

The state does not allow cities or towns to add a local sales tax on top of the state rate. What you see as the sales tax percentage is the only sales tax you pay, with no additional layer.

Key Takeaways

  • Massachusetts sales tax is 6.25% and applies the same way everywhere in the state.
  • Groceries, prescription medications, and most medical equipment are exempt from sales tax.
  • Clothing and shoes under $175 per item are tax-free, but items over that threshold are taxed.
  • Online purchases from out-of-state sellers are subject to Massachusetts sales tax if the seller has a physical presence or meets economic thresholds in the state.
  • Restaurant meals, prepared foods, and alcohol are taxed at the full 6.25% rate.

What is and is not taxed in Massachusetts

Not everything you buy is subject to the 6.25% tax. Groceries—unprepared food you cook at home—are completely exempt. This includes meat, produce, bread, milk, eggs, and canned goods. The exemption covers food you take home to prepare yourself, not food you eat at a restaurant or buy already prepared.

Prescription medications are also exempt, as are most medical devices like glucose monitors, hearing aids, and mobility aids. Over-the-counter medications like aspirin or cold medicine are taxed, but prescription drugs are not.

Clothing and shoes have a special rule: items priced under $175 are tax-free, but anything $175 or more is taxed at the full 6.25%. This applies per item, so a $174 shirt is exempt but a $200 coat is taxed. The threshold applies to the price before any discount.

Restaurant meals, prepared foods, and alcohol are all taxed. If you buy a sandwich from a deli counter, a rotisserie chicken, or a coffee, you pay sales tax. Beer, wine, and spirits are also taxed at 6.25%.

How sales tax works on online and mail orders

If you order something online from a Massachusetts seller, you pay Massachusetts sales tax. If you order from an out-of-state seller, the rule depends on whether that seller has a nexus—a physical presence or significant economic activity—in Massachusetts.

Most large online retailers now collect Massachusetts sales tax on orders shipped to the state, even if they are based elsewhere. This happened after federal law changed to allow states to require tax collection from remote sellers. If a seller meets Massachusetts's economic threshold (which changes periodically), they must collect and send the state 6.25%.

If a 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 and applies to items you bring into Massachusetts or have shipped here. Most people do not report use tax on individual purchases, but it is technically owed.

Sales tax on services and specific items

Services are generally not taxed in Massachusetts. Haircuts, car repairs, plumbing work, and medical services do not have sales tax added. However, if you buy a product as part of a service—like paint that a painter applies to your house—the product itself may be taxed depending on the situation.

Digital products like e-books, software, and streaming subscriptions are not subject to Massachusetts sales tax. Movie tickets and admission to events are also exempt. Gasoline is taxed at 6.25%, as are car parts and accessories you buy at a store.

Cigarettes and tobacco products are taxed at 6.25% plus an additional state excise tax, making the total tax much higher than the base sales tax rate.

Who collects and where the money goes

The seller—the store, restaurant, or online business—is responsible for collecting sales tax from you and sending it to the Massachusetts Department of Revenue. You do not send the tax directly to the state; it is added to your purchase and the business handles the paperwork.

The revenue from sales tax goes into the state's general fund and supports schools, infrastructure, and public services. Massachusetts also uses sales tax revenue to fund specific programs, though the primary use is general state operations.

Frequently Asked Questions

Do I pay sales tax if I buy something in another state and bring it to Massachusetts?

Technically, you owe use tax on that purchase at the same 6.25% rate. However, this is rarely enforced for individual consumer purchases. If you buy a car or other high-value item out of state, you will likely owe tax when you register it in Massachusetts.

Are there any cities or towns in Massachusetts with higher sales tax?

No. Massachusetts does not allow local sales taxes. The state rate of 6.25% is the only sales tax anywhere in the state, regardless of which city or town you are in.

What counts as a clothing item under the $175 exemption?

Clothing and shoes meant to be worn on your body are exempt if under $175. This includes shirts, pants, dresses, coats, socks, and hats. Accessories like belts, scarves, and jewelry are taxed even if under $175, as they are not considered clothing.

Do I have to pay sales tax on a used car purchase?

Yes. When you register a vehicle in Massachusetts, you pay sales tax based on the purchase price, whether the car is new or used. The tax is collected at the Registry of Motor Vehicles when you complete the registration.

Is there sales tax on gym memberships or fitness classes?

No. Memberships and services like gym classes, personal training, and yoga lessons are not subject to sales tax in Massachusetts.