Massachusetts charges a 6.25% sales tax on most goods, with some categories taxed differently or not at all
Massachusetts sales tax is a 6.25% tax added to the purchase price of most items at the point of sale. The tax applies statewide, and no city or town adds a local sales tax on top of it. What you pay depends on what you buy: clothing under $175 per item is exempt, groceries are not taxed, and restaurant meals are taxed at the full rate. Some services—like haircuts, repairs, and professional fees—are also taxed, though the rules vary by service type.
When you buy something in Massachusetts, the seller collects the tax and sends it to the state Department of Revenue. You do not file anything yourself as a consumer. The tax appears on your receipt as a separate line item, and the total you pay includes it.
Key Takeaways
- Massachusetts sales tax is 6.25% on most goods and services, with no local add-ons.
- Clothing items under $175 per item are not taxed; items $175 and over are taxed on the full price.
- Groceries, prescription medications, and certain medical devices are exempt from sales tax.
- Restaurant meals, prepared foods, and takeout are taxed at the full 6.25% rate.
- Services like repairs, haircuts, and professional consultations are taxed, but rules differ by service category.
What is and is not taxed in Massachusetts
The state taxes most tangible goods—items you can touch and take home. This includes electronics, furniture, books, toys, and household items. Services are taxed too, but selectively. Repair services (appliances, cars, clothing), personal services (haircuts, massages), and professional services (accounting, legal advice) are all subject to the 6.25% tax.
Several categories are exempt from sales tax. Groceries—fresh produce, meat, dairy, bread, and canned goods—are not taxed. Prescription medications and certain medical devices (like diabetic testing supplies and mobility aids) are exempt. Clothing under $175 per item is exempt; if a single item costs $175 or more, the entire purchase is taxed. Children's car seats and certain safety equipment also avoid tax.
Restaurant meals and prepared foods are taxed. This includes takeout, delivery, and food from a deli counter. The distinction is whether the food is ready to eat or requires preparation at home. A raw chicken breast is not taxed; a rotisserie chicken is.
The $175 clothing threshold and how it works
Massachusetts exempts clothing items under $175, but the rule applies per item, not per purchase. If you buy five shirts at $30 each, none are taxed. If you buy one coat for $200, the entire $200 is taxed. If you buy one coat for $174.99 and one pair of shoes for $50, only the shoes are taxed.
The $175 limit applies to the item itself, not to bundles or sets. A two-piece suit is treated as a single item if sold as a unit; a shirt and pants bought separately are two items. Accessories—belts, scarves, hats, gloves, and jewelry—are generally taxed regardless of price, because they are not classified as clothing under Massachusetts law.
Footwear is considered clothing for this purpose, so shoes under $175 are exempt. Work boots, sneakers, and dress shoes all follow the same rule. However, skis, roller skates, and other athletic equipment are not classified as clothing and are taxed.
Services that are and are not taxed
Most services in Massachusetts are taxable. Dry cleaning, laundry, and alterations are taxed. Car repairs, appliance repairs, and computer repairs are taxed. Hair salons, barber shops, and nail salons are taxed. Plumbing, electrical work, and general contracting are taxed. The tax applies to the labor and materials together.
Some services are exempt. Certain medical services—surgery, dental work, and therapy—are not taxed. Educational services provided by schools and colleges are exempt. Childcare and day care services are exempt. Financial services like banking and insurance are not taxed. The line between taxable and exempt services can be unclear, so if you are unsure whether a specific service is taxed, ask the provider before you pay.
How the tax appears on your receipt and what you pay
When you check out, the seller adds 6.25% to your subtotal and shows the tax as a separate line on your receipt. If you buy $100 in taxable items, you pay $6.25 in tax for a total of $106.25. If some items are exempt (like groceries), the tax applies only to the taxable portion. A receipt with $50 in groceries and $50 in taxable goods shows tax only on the $50.
Online purchases from Massachusetts retailers are taxed the same way. Out-of-state online retailers are required to collect Massachusetts sales tax if they have a physical presence in the state or meet certain sales thresholds, though enforcement varies. If you buy from an out-of-state seller who does not collect tax, you are technically responsible for reporting and paying the tax yourself on your state income tax return—though few consumers do.
Frequently Asked Questions
Is clothing always exempt from sales tax in Massachusetts?
No. Clothing items under $175 are exempt; items $175 and over are taxed on the full price. Accessories like belts, scarves, and jewelry are taxed regardless of price because they are not classified as clothing.
Are groceries taxed in Massachusetts?
No. Fresh produce, meat, dairy, bread, and canned goods are not taxed. Prepared foods, restaurant meals, and items from a deli counter are taxed at 6.25%.
Do I pay sales tax on services like haircuts or car repairs?
Yes. Most services, including haircuts, repairs, dry cleaning, and contracting work, are taxed at 6.25%. Some services like medical care and childcare are exempt.
Is prescription medication taxed in Massachusetts?
No. Prescription medications are exempt from sales tax. Over-the-counter medications and vitamins are taxed.
What if I buy something online from out of state?
If the seller has a physical presence in Massachusetts or meets sales thresholds, they must collect Massachusetts sales tax. If they do not, you are technically responsible for reporting the tax on your state return, though this is rarely enforced for individual purchases.