Massachusetts sales tax guide for small businesses
Massachusetts charges a state sales tax of 6.25%. Massachusetts has no local sales taxes, so 6.25% is the rate on taxable sales everywhere in Massachusetts.
| State sales tax rate | 6.25% |
|---|---|
| Local sales taxes | None |
| Average combined rate | 6.25% |
| Remote-seller threshold (economic nexus) | $100,000 in sales |
| Tax agency | Massachusetts Department of Revenue |
Rates: Tax Foundation, mid-2026. Remote-seller thresholds: Sales Tax Institute, August 2026. Rates and rules change, and local rates vary by address: confirm with the Massachusetts Department of Revenue before you file.
Who has to collect it?
If you sell into Massachusetts from another state, you generally must register and collect once your activity there reaches $100,000 in sales. If your business is based in Massachusetts, you already need to be registered.
What to do, step by step
1. Register before you collect
Businesses that operate in Massachusetts generally need to register with the Massachusetts Department of Revenue (a sales tax permit or account) before charging tax. The name of the permit differs by state.
2. Charge the right rate
Charge 6.25% on taxable sales. There are no local sales taxes to add.
3. Know what is taxable
Whether goods, services, food, clothing, software, labor and shipping are taxable differs from state to state. Ask the Massachusetts Department of Revenue, and keep exemption certificates from customers who buy tax-free.
4. File and pay on time
The Massachusetts Department of Revenue sets your filing schedule (monthly, quarterly or yearly). Keep your invoices and sales records so your return matches what you collected.
How NartPay OS helps
- Save the rates you charge (for example, your city's) and pick them on every invoice and estimate.
- The Sales Tax Summary totals what you collected by jurisdiction for any period, ready for your return.
- Send invoices with a payment link and see who owes you, in English or Spanish.
Try it free for 14 days Free invoice generator
NartPay OS does not calculate, file or pay sales tax for you, and this guide is not legal or tax advice. Confirm the rules with your state agency or your accountant.
Sales tax in other states
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