Massachusetts charges 6.25% sales tax on most purchases

Massachusetts has a flat 6.25% sales tax on tangible goods and certain services. This rate applies statewide — there are no local or county add-ons. The tax is calculated on the purchase price at the register and is included in what you pay.

The 6.25% rate has been in place since 1966 and does not vary by municipality or region. When you buy something in Boston, Worcester, or Springfield, you pay the same percentage. Some states layer local taxes on top of the state rate; Massachusetts does not.

Key Takeaways

  • Massachusetts sales tax is 6.25% statewide with no local additions or variations by town.
  • Groceries, prescription medications, and most clothing under $175 per item are exempt from sales tax.
  • Prepared food, restaurant meals, and takeout are taxed at the full 6.25% rate.
  • Services like haircuts, repairs, and professional labor are generally not taxed, but specific services like telecommunications and hotel stays are.

What is and is not taxed in Massachusetts

Not everything you buy is subject to the 6.25% tax. Massachusetts exempts certain categories entirely, while others are taxed depending on how they are sold or what they are used for.

Exempt from sales tax: Unprepared groceries (bread, milk, vegetables, meat from the butcher counter), prescription medications filled by a pharmacist, and most clothing and footwear under $175 per item. Items over $175 are taxed only on the amount above $175. A $200 coat costs tax only on $25.

Taxed at 6.25%: Prepared food (deli sandwiches, rotisserie chicken, hot pizza), restaurant meals and takeout, alcohol and beverages, gasoline, and most household goods. Clothing accessories like belts, hats, and gloves are taxed regardless of price.

Services are usually not taxed, with specific exceptions. Haircuts, plumbing repairs, and car maintenance are not taxed. However, telecommunications services, hotel and motel stays, and short-term car rentals are taxed at 6.25%.

The $175 clothing exemption and how it works

Massachusetts exempts most clothing and footwear from sales tax, but only up to $175 per item. This threshold applies to individual pieces, not to your total purchase.

If you buy a $150 shirt, you pay no tax. If you buy a $200 jacket, the cashier calculates tax only on $25 (the amount over $175). If you buy five $30 shirts in one transaction, none of them are taxed because each is under the limit.

The exemption covers everyday clothing: shirts, pants, dresses, coats, shoes, socks, and underwear. It does not cover accessories like belts, scarves, hats, gloves, or jewelry — those are always taxed. Costumes and athletic uniforms with logos or team names may be taxed as specialty items; ask the retailer if you are unsure.

Groceries and prepared food have different tax treatment

The line between taxed and untaxed food depends on whether it is prepared or ready to eat. This distinction matters because the tax applies to one but not the other.

No tax on groceries: Raw ingredients you cook at home — chicken breasts, rice, vegetables, milk, bread, eggs, canned beans, frozen vegetables, and pasta. These are considered unprepared food and are always exempt.

Tax on prepared food: Anything sold ready to eat or heated for you — deli sandwiches, rotisserie chicken, hot pizza, soup from a soup bar, fried chicken, bakery items that are still warm, and coffee. Takeout from a restaurant is taxed even if you eat it at home. The key is whether the food was prepared for immediate consumption, not where you eat it.

Some items sit in a gray area. Cold deli sandwiches made to order are usually taxed because they are prepared for you. Pre-packaged sandwiches on a shelf may not be, depending on how the store categorizes them. When in doubt, the receipt will show whether tax was charged.

Services that are and are not subject to tax

Massachusetts does not tax most labor and professional services. A plumber's labor, a doctor's visit, and a haircut are not taxed. However, certain service categories are taxed by state law.

Taxed services: Hotel and motel stays (6.25%), short-term car rentals (6.25%), telecommunications (landline, cell phone, internet service — 6.25%), and parking at commercial lots (6.25%). These are the main service categories where tax applies.

Not taxed: Haircuts and salon services, medical and dental services, legal services, accounting services, home repairs, car repairs and maintenance, and personal training. Labor is generally exempt even if materials used in the service are taxable.

If you hire a contractor to repair your roof and they charge you $5,000 for labor plus $2,000 for materials, you pay tax only on the materials, not the labor. Some contractors bundle labor and materials into one price; ask them to break it down if you want to know the taxable portion.

How sales tax is calculated and charged

Sales tax is calculated on the sale price before any discounts or coupons are applied. If an item is on sale for 20% off, the tax is calculated on the discounted price, not the original price.

The retailer collects the tax at the point of sale and remits it to the Massachusetts Department of Revenue. You do not file a separate form or pay tax later — it is included in your receipt total. Online retailers must collect and remit Massachusetts sales tax if they have a physical presence in the state or meet certain sales thresholds.

Tax is rounded to the nearest cent. If the calculation results in $10.124, it rounds to $10.12. If it results in $10.125, it rounds to $10.13.

Frequently Asked Questions

Do I pay sales tax on online purchases from Massachusetts retailers?

Yes, if the retailer has a physical location in Massachusetts or meets the state's sales threshold, they must charge you 6.25% sales tax. Retailers based outside Massachusetts may not charge tax, depending on their nexus with the state and federal law. Check your receipt or the retailer's website to confirm.

Are vitamins and supplements taxed?

Vitamins and dietary supplements sold over the counter are taxed at 6.25%. Only prescription medications filled by a pharmacist are exempt. If you buy a vitamin bottle at a drugstore without a prescription, tax applies.

What about diapers and baby formula?

Diapers and baby formula are taxed at 6.25%. Massachusetts does not exempt these items. Some states exempt diapers or formula; Massachusetts does not.

If I buy clothing at a discount store, do I still get the $175 exemption?

Yes. The $175 exemption applies to all clothing and footwear under that price, regardless of where you buy it or what discount was applied. A $100 clearance shirt is still exempt.

Is tax charged on gift cards?

No. Buying a gift card is not a taxable transaction. Tax is charged only when the gift card is used to purchase taxable items.