The current Massachusetts sales tax rate is 6.25 percent
Massachusetts charges a flat 6.25 percent sales tax on most retail purchases. This rate applies statewide — it does not vary by city or county. When you buy something at a store, the tax is calculated on the sale price and added at checkout.
Massachusetts does not allow cities or towns to add a local sales tax on top of the state rate. The 6.25 percent is the only sales tax you will pay, regardless of where in the state you make the purchase.
Key Takeaways
- Massachusetts sales tax is 6.25 percent on most goods and services, with no local additions.
- Groceries, prescription medications, and certain medical equipment are exempt from sales tax.
- Restaurant meals, prepared foods, and alcohol are taxed, even if you take them home.
- Online purchases from out-of-state sellers may not have Massachusetts tax added at checkout, but you may owe use tax when you file your state return.
- The tax applies to both in-store and online purchases from Massachusetts retailers.
What is and is not taxed in Massachusetts
Not everything you buy in Massachusetts is subject to the 6.25 percent tax. Groceries — unprepared food you cook at home — are exempt. This includes bread, milk, vegetables, meat, and frozen uncooked meals. The exemption covers food you buy at supermarkets and farmers markets.
Prescription medications are not taxed. Over-the-counter drugs like pain relievers and cold medicine are taxed, but prescription pills and inhalers are not. Medical devices prescribed by a doctor — such as diabetic testing supplies, hearing aids, and mobility aids — are also exempt.
Restaurant meals and prepared foods are taxed, even if you order takeout or delivery. This includes deli items, bakery goods, and hot foods from any food service. Alcohol — beer, wine, and liquor — is taxed at the 6.25 percent rate when purchased for off-premises consumption (to take home).
Clothing and shoes under $175 per item are exempt from sales tax in Massachusetts. A single pair of shoes or a single shirt below that price point is not taxed. If an item costs $175 or more, the full purchase price is taxed.
How sales tax works on online and mail orders
When you order from a Massachusetts retailer online or by mail, the 6.25 percent sales tax is added to your order before it ships. This applies whether the retailer has a physical store in the state or operates only online.
When you order from an out-of-state retailer, Massachusetts tax may not be added at checkout. However, Massachusetts law requires you to pay use tax on those purchases when you file your state income tax return. Use tax is the same rate — 6.25 percent — and covers items you bought elsewhere but use in Massachusetts. In practice, most individual taxpayers do not report use tax, but the obligation exists.
Some large online retailers now collect Massachusetts sales tax on all orders shipped to the state, even if the retailer is based elsewhere. This depends on the retailer's own tax collection policies and whether they have a physical presence in Massachusetts.
Sales tax on services in Massachusetts
Most services are not subject to Massachusetts sales tax. Haircuts, car repairs, plumbing, legal advice, and medical services are not taxed. However, certain services do carry the 6.25 percent rate.
Telecommunications services — cell phone plans, internet, and landline service — are taxed. Landscaping and lawn care are taxed when you pay for the service. Interior design and architectural services are taxed. Dry cleaning and laundry services are taxed.
The rule is not always obvious from the service name alone. If you are unsure whether a particular service is taxed, the Massachusetts Department of Revenue publishes a list of taxable services on its website, or you can contact the retailer or service provider directly.
Who collects and where the money goes
Retailers collect the sales tax from you at the point of sale and send it to the Massachusetts Department of Revenue. The state uses this revenue to fund schools, roads, public safety, and other government services. Retailers are required to register with the state and file sales tax returns, usually monthly or quarterly depending on their sales volume.
If a retailer fails to collect or remit sales tax, the state can audit them and assess penalties. As a customer, you are not responsible for tracking whether a retailer paid the tax they collected from you — that is between the retailer and the state.
Frequently Asked Questions
Do I pay sales tax on clothes and shoes in Massachusetts?
Clothing and shoes are exempt from sales tax in Massachusetts, but only if each item costs less than $175. A $150 jacket is not taxed. A $200 winter coat is taxed on the full $200. The exemption applies per item, not per purchase.
Is restaurant takeout taxed the same as dining in?
Yes. Restaurant meals are taxed at 6.25 percent whether you eat in the restaurant or take the food home. Prepared foods from delis, bakeries, and food courts are also taxed. The only exception is unprepared groceries you buy at a supermarket to cook yourself.
What happens if I buy something online from another state?
If the out-of-state retailer does not collect Massachusetts tax at checkout, you technically owe use tax on that purchase when you file your state return. The rate is 6.25 percent. However, enforcement of use tax on individual purchases is rare. Large retailers increasingly collect the tax automatically.
Are prescription medications taxed differently than over-the-counter drugs?
Prescription medications are exempt from sales tax. Over-the-counter drugs like aspirin and cough syrup are taxed at 6.25 percent. Medical devices prescribed by a doctor — such as glucose monitors or hearing aids — are also exempt.
Does every city in Massachusetts charge the same sales tax rate?
Yes. The sales tax rate is 6.25 percent everywhere in Massachusetts. Cities and towns cannot add a local sales tax on top of the state rate, so the rate is uniform across the entire state.