Massachusetts charges a 6.25% sales tax on most goods, but not on groceries, clothing, or prescription drugs

Massachusetts sales tax is a percentage added to the price of taxable items when you buy them. The state rate is 6.25%, and it applies at checkout — you do not pay it separately. Some cities and towns in Massachusetts do not add a local tax on top of the state rate, so what you pay depends on where you shop. The tax goes to the state government and funds public services.

What matters most: groceries, most clothing, and prescription medications are exempt from sales tax in Massachusetts. Restaurant meals, prepared foods, and clothing over $175 per item are taxed. If you are unsure whether something is taxed, the cashier can tell you before you pay, or you can check the receipt after purchase.

Key Takeaways

  • Massachusetts sales tax is 6.25% statewide with no additional local tax added by cities or towns.
  • Groceries, most clothing under $175 per item, and prescription drugs are not taxed.
  • Restaurant meals, prepared foods, and items over $175 are subject to the full 6.25% tax.
  • The tax is calculated and added at the register, so the final price you pay includes it.

What Is and Is Not Taxed in Massachusetts

The items you buy fall into two groups: taxable and tax-exempt. Knowing the difference helps you understand your receipt and budget for purchases.

Tax-exempt items include most groceries (bread, milk, vegetables, meat, eggs), most clothing and footwear under $175 per item, prescription medications, and medical devices prescribed by a doctor. Diapers and feminine hygiene products are also exempt. These items have no sales tax added, no matter where you buy them in Massachusetts.

Taxable items include restaurant meals and takeout food, prepared foods from grocery store delis or bakeries, clothing items priced over $175 each, cosmetics, toiletries, household supplies, electronics, furniture, and gasoline. Alcohol and tobacco are taxed at the standard 6.25% rate (though tobacco has additional state excise taxes on top). If you are unsure about a specific item, ask the cashier before you pay.

How the Tax Is Calculated and Charged

Sales tax is calculated on the subtotal of your purchase and added at checkout. If you buy $100 in taxable items, the tax is $6.25, making your total $106.25. If you buy $100 in tax-exempt groceries, there is no tax added and your total is $100.

When you mix taxable and tax-exempt items in one transaction, the register separates them automatically. Your receipt will show which items were taxed and which were not. The tax is collected by the store and sent to the Massachusetts Department of Revenue on a regular schedule — you do not pay it directly to the state.

The $175 Clothing Rule

Massachusetts has an unusual rule: most clothing is tax-exempt, but a single item of clothing priced over $175 is taxed. This applies to the price of one piece, not your total purchase. A $200 winter coat is taxed; a $100 coat is not. A $180 pair of shoes is taxed; a $150 pair is not.

This rule applies to apparel, footwear, and accessories like belts and hats. It does not apply to sports equipment, even if worn during sports (like a $300 bicycle helmet). If you are buying an expensive clothing item, the cashier will tell you whether it crosses the $175 threshold before you pay.

Restaurant Meals and Prepared Foods

Food you eat at a restaurant, deli, or café is taxed at 6.25%. This includes takeout meals, even if you take them home to eat. The key is that the food has been prepared for you — it is not a raw ingredient you are cooking yourself.

Prepared foods from a grocery store bakery or deli counter are also taxed. A rotisserie chicken from the grocery store is taxed; a raw chicken from the meat counter is not. A slice of pizza from the bakery is taxed; a loaf of bread is not. When in doubt, the store's system will flag it at checkout, and you will see the tax on your receipt.

Frequently Asked Questions

Do I pay sales tax on groceries in Massachusetts?

No. Most groceries — including produce, meat, dairy, bread, and pantry staples — are not taxed in Massachusetts. However, prepared foods like rotisserie chicken, deli sandwiches, or bakery items are taxed. The difference is whether the food is ready to eat or a raw ingredient you will cook.

Is clothing always tax-free in Massachusetts?

Most clothing is tax-free, but a single item priced over $175 is taxed. A $100 shirt is not taxed; a $200 coat is. Accessories like belts and hats follow the same rule. Sports equipment is taxed even if it is worn during sports.

What about prescription drugs and over-the-counter medicine?

Prescription medications are not taxed. Over-the-counter medicines like pain relievers or cold medicine are also not taxed if they are sold as medicine. Vitamins and supplements are not taxed either. Cosmetics and toiletries like shampoo or deodorant are taxed.

Do all Massachusetts cities and towns charge the same sales tax?

Yes. Massachusetts has a statewide sales tax of 6.25%, and no city or town adds a local tax on top of it. You pay the same rate everywhere in the state.

Can I get a refund of sales tax I already paid?

No. Sales tax is final once you pay it. If you return an item, the store refunds the tax along with the purchase price. If you believe you were taxed on an exempt item by mistake, contact the store to ask for a correction.