What is the sales tax in Massachusetts?
Combined rate, the threshold that makes you register, and the rules that decide what you charge.
The Massachusetts state sales tax rate is 6.25%. There are no local sales taxes, so 6.25% applies statewide. A remote seller has to register once sales into Massachusetts pass $100,000 in sales into the state over the previous calendar year. Charge the rate at the buyer’s address.
- State rate
- 6.25%
- Average local rate
- 0%
- Combined average
- 6.25%
- Highest in the state
- 6.25%
Do you have to register?
Economic nexus threshold
$100,000
Measured over the previous calendar year. Order count does not matter here, only the dollar figure. Physical presence — staff, an office, or stock sitting in a 3PL in the state — creates the obligation immediately, before any threshold applies.
What you charge, and on what
- Which address sets the rate Charge the rate at the buyer’s address.
- Is shipping taxed Not taxable. Separately stated delivery is exempt.
- Clothing Exempt under a price cap. Clothing is exempt up to $175 per item. Only the amount above $175 is taxed.
- Groceries Exempt
- Marketplace sales Amazon, Walmart, Etsy, and eBay collect and remit on the orders they process. Sales through your own store stay yours to collect on.
- Registering Register directly with the Massachusetts Department of Revenue. This state runs its own registration.
Worth knowing about Massachusetts
- No local sales taxes.
- The per-item clothing threshold is applied item by item, not to the order total.
Massachusetts sales tax questions
What is the sales tax rate in Massachusetts?
The state rate is 6.25%. There are no local sales taxes, so 6.25% applies at every address in the state.
When does a remote seller have to register in Massachusetts?
Once sales into the state pass $100,000 in sales into the state over the previous calendar year. Order count does not matter here — the dollar figure is the only trigger. Physical presence, including inventory held at a 3PL in the state, creates the obligation immediately, before any threshold applies.
Is shipping taxable in Massachusetts?
Not taxable. Separately stated delivery is exempt.
Is clothing taxed in Massachusetts?
Exempt under a price cap. Clothing is exempt up to $175 per item. Only the amount above $175 is taxed.
Where the authoritative number is
Rates and thresholds change, and the Massachusetts Department of Revenue sets them. Check there before you register or file.
Other states that treat apparel differently
Know before you cross the line
The threshold above is easy to read and hard to track, because it counts sales from your store, your marketplaces, and your wholesale accounts together. Endless keeps those on one source of truth, so what you have sold into Massachusetts this year is a number you already have rather than one you assemble after the fact.
This page is a reference, not tax advice. Confirm registration and filing decisions with the Massachusetts Department of Revenue or a tax professional.