Yes, Massachusetts has a sales tax of 6.25 percent
Massachusetts charges a 6.25 percent sales tax on most retail purchases. This is a statewide rate that applies uniformly across all cities and towns — there are no local add-ons or variations by county. The tax is collected by the seller at the point of sale and sent to the Massachusetts Department of Revenue.
The 6.25 percent rate has been in place since 2009. Before that, the rate was 5 percent. Massachusetts does not allow cities or towns to impose their own additional sales tax, so you will see the same rate whether you shop in Boston, Worcester, or Springfield.
Key Takeaways
- Massachusetts sales tax is 6.25 percent statewide with no local variations or add-ons.
- 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.
- Restaurant meals, prepared foods, and alcohol are all subject to the full 6.25 percent tax.
- Online purchases from out-of-state sellers may or may not be taxed depending on whether the seller has a physical presence in Massachusetts.
What is exempt from Massachusetts sales tax
Massachusetts exempts several categories of goods from the 6.25 percent tax. The most significant exemption is groceries — unprepared food items you buy at a supermarket, including produce, meat, dairy, bread, and canned goods. This exemption does not apply to hot or prepared foods, even if you buy them at a grocery store deli.
Prescription medications are also exempt. Over-the-counter medications like aspirin, cold medicine, and vitamins are taxed, but anything requiring a prescription slip from a pharmacist is not. Medical equipment such as wheelchairs, crutches, and diabetic testing supplies are generally exempt as well, though the rules can be specific to the device.
Clothing and footwear under $175 per item are exempt from tax. This means a $100 shirt is not taxed, but a $200 winter coat is. The $175 threshold applies to each individual item, not to your total purchase. Accessories like hats, belts, and scarves are taxed regardless of price.
A few other categories are exempt: newspapers and magazines, certain agricultural equipment, and items purchased for resale by a business. Fuel and electricity for residential use are not taxed, but gasoline for vehicles is.
What is taxed in Massachusetts
Most retail goods are subject to the 6.25 percent tax. This includes clothing over $175, electronics, furniture, appliances, books, toys, and household items. Services are generally not taxed — haircuts, car repairs, and plumbing work do not have sales tax added — but there are exceptions.
Restaurant meals and prepared foods are taxed. If you buy a sandwich from a deli counter, a coffee from a café, or a meal at a restaurant, the full 6.25 percent applies. This includes takeout; the tax is the same whether you eat in or take the food home. Alcohol — beer, wine, and spirits — is also taxed at the standard 6.25 percent rate, plus there is a separate excise tax on alcohol that varies by type.
Hotel rooms are taxed at 6.25 percent. Rental cars are taxed at 6.25 percent. Movie tickets, concert tickets, and admission to entertainment venues are taxed. Streaming services and digital downloads are generally not taxed in Massachusetts, though this area of tax law is still evolving.
How sales tax works when you shop online
Whether you pay Massachusetts sales tax on an online purchase depends on whether the seller has a physical presence in the state. If an out-of-state company has no warehouse, office, or employees in Massachusetts, they are not required to collect sales tax on your purchase. However, Massachusetts residents are technically supposed to pay "use tax" — a parallel tax owed directly to the state — on untaxed purchases, though this is rarely enforced for individual shoppers.
Large online retailers like Amazon, Walmart, and Target have physical operations in Massachusetts and do collect the 6.25 percent tax on orders shipped to Massachusetts addresses. Smaller sellers may not. If you are unsure whether tax was added to your order, check your receipt or order confirmation.
The rules around online sales tax have changed significantly in recent years. As of 2021, Massachusetts requires out-of-state sellers to collect sales tax if they meet certain sales thresholds, even without a physical location in the state. This means more online purchases are now taxed than they were previously.
Sales tax on specific purchases
| Item or Service | Taxed? | Notes |
|---|---|---|
| Groceries (unprepared) | No | Produce, meat, dairy, bread, canned goods are exempt |
| Restaurant meals | Yes | Includes takeout and deli counter food |
| Clothing under $175 | No | Per-item threshold; accessories are always taxed |
| Clothing over $175 | Yes | Full 6.25 percent applies |
| Prescription medications | No | Over-the-counter drugs are taxed |
| Gasoline | Yes | 6.25 percent plus state fuel excise tax |
| Hotel rooms | Yes | 6.25 percent plus local room occupancy tax |
| Haircuts and services | No | Most personal services are exempt |
| Alcohol | Yes | 6.25 percent plus separate excise tax |
| Movie tickets | Yes | Entertainment admissions are taxed |
How to learn about something is taxable
The Massachusetts Department of Revenue publishes a list of taxable and exempt items on its website. You can search by product category or contact the department directly with questions about a specific purchase. Many retailers also list the tax status of items in their store or online — if you see "tax-exempt" on a label or product page, that item should not have tax added at checkout.
If you are unsure whether a purchase should have been taxed and you believe you were charged incorrectly, keep your receipt. You can file a complaint with the Massachusetts Department of Revenue, though individual refunds for small amounts are rarely pursued. The department is more likely to investigate if you report a pattern of incorrect taxation by a specific retailer.
Frequently Asked Questions
Do I have to pay sales tax on clothes if I buy them online from out of state?
If the retailer has a physical presence in Massachusetts or meets the state's sales threshold, yes — they must collect 6.25 percent tax. If they do not, tax may not be added to your order, though you are technically supposed to pay use tax to Massachusetts. In practice, most large online retailers now collect the tax regardless of where they are based.
Is there sales tax on groceries at all?
No sales tax applies to unprepared groceries like produce, meat, dairy, and canned goods. However, prepared foods — rotisserie chicken, deli sandwiches, hot soup — are taxed. The line between "prepared" and "unprepared" can be unclear; when in doubt, ask the cashier before checkout.
What counts as a prepared food that gets taxed?
Anything heated or assembled for immediate consumption is taxed. This includes deli counter items, bakery items sold warm, pizza, coffee, smoothies, and restaurant meals. Cold items from a grocery store shelf like yogurt or cheese are not taxed, but a hot rotisserie chicken is.
Do I pay sales tax on a $200 coat?
Yes. The $175 clothing exemption applies per item. A $200 coat is over the threshold, so the full 6.25 percent tax applies to the entire purchase price. A $150 coat would not be taxed.
Is there a sales tax on streaming services like Netflix?
No. Digital services and subscriptions are generally not subject to Massachusetts sales tax. This applies to streaming video, music, software subscriptions, and similar digital products, though tax law in this area continues to change.