Disclaimer: All rates and figures on this page are estimates for general informational purposes only and are not financial, tax, or legal advice. Sales tax rates change and vary by city, county, and the type of item purchased. Verify current rates with the Massachusetts Department of Revenue before relying on these figures, and consult a qualified tax professional for specific guidance.
Calculate sales tax on any purchase in Massachusetts. The state sales tax rate is 6.25%, and when combined with the average local rate of 0%, the total average in Massachusetts comes to 6.25%. Actual rates vary by city and county.
Massachusetts Sales Tax Rates
- State Rate
- 6.25%
- Avg Local Rate
- 0%
- Combined Average
- 6.25%
Quick Reference
Massachusetts has a 4% surtax on income over 1 million creating a 9% top rate.
State income tax: 9% top rate
Massachusetts Sales Tax Table
Quick reference for common purchase amounts at the 6.25% combined average rate:
| Purchase Price | Sales Tax | Total |
|---|---|---|
| $10 | $0.63 | $10.63 |
| $25 | $1.56 | $26.56 |
| $50 | $3.13 | $53.13 |
| $100 | $6.25 | $106.25 |
| $250 | $15.63 | $265.63 |
| $500 | $31.25 | $531.25 |
| $1,000 | $62.50 | $1062.50 |
| $2,500 | $156.25 | $2656.25 |
| $5,000 | $312.50 | $5312.50 |
How Massachusetts Sales Tax Works
Sales tax in Massachusetts is collected at the point of sale on most tangible goods and some services. The state portion of 6.25% is uniform statewide, while local jurisdictions may add their own rates, averaging 0% across the state. Certain items like groceries and prescription medications may be exempt or taxed at reduced rates.
When budgeting in Massachusetts, remember that sales tax affects your purchasing power. With a median home value of $587,500 and a property tax rate of 1.15%, understanding all taxes helps you make informed financial decisions.
What Is and Is Not Taxed in Massachusetts
Unprepared groceries are exempt from Massachusetts state sales tax — restaurant meals and prepared food are taxable.
Clothing is exempt in Massachusetts up to $175 per item; only the amount above $175 is taxed.
Prescription medicines are exempt in Massachusetts, as they are in every state that levies a sales tax; over-the-counter drugs and most medical supplies are treated separately and are frequently taxable.
Out-of-state sellers must register and collect Massachusetts tax once they cross the state's economic nexus threshold, a rule that follows from the 2018 Supreme Court decision in South Dakota v. Wayfair. Below that threshold, the buyer technically owes use tax instead.
Massachusetts Sales Tax vs. the National Picture
At 6.25% combined (state plus average local), Massachusetts's sales tax ranks 36th-highest nationally — below the national median of 7%.
Massachusetts adds no local sales taxes, so the 6.25% state rate is exactly what you pay at the register everywhere in Massachusetts.
Combined state-plus-local averages nearby: Connecticut (6.35%); New Hampshire (no sales tax); New York (8.54%); Rhode Island (7%); Vermont (6.43%). New Hampshire charges no sales tax at all.