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

When you buy something in Massachusetts, the store adds 6.25% to the price at checkout. That percentage is the state sales tax rate. It applies to most items — electronics, furniture, restaurant meals, gas — but has specific exceptions. Food you cook at home, most clothing under $175 per item, and prescription medications are not taxed. The tax you pay goes to the state, not to the city or town where you shop.

The 6.25% rate is uniform across the entire state. Massachusetts does not allow cities or counties to add their own local sales tax on top of it, which means the amount you owe is the same whether you shop in Boston or Springfield.

Key Takeaways

  • Massachusetts sales tax is 6.25% and applies to most goods, but groceries, clothing under $175, and prescription drugs are exempt.
  • The tax rate is the same everywhere in the state — no city or town can charge more.
  • Restaurants and prepared food are taxed, but raw ingredients you buy at a grocery store are not.
  • 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 and is not taxed in Massachusetts

The exemptions matter because they affect what you actually pay. Groceries — bread, milk, vegetables, meat, frozen foods — are not taxed. This includes items from the grocery store deli if they are not heated for immediate eating. But if you buy a hot rotisserie chicken or a prepared sandwich from the deli counter, that is taxed as prepared food.

Clothing and footwear under $175 per item are exempt. A $150 shirt is not taxed. A $200 winter coat is taxed on the full amount. Accessories like hats, gloves, and belts are taxed regardless of price. Used clothing sold at thrift stores is also not taxed.

Prescription medications filled by a pharmacist are not taxed. Over-the-counter medicines like aspirin or cold medicine are taxed. Medical equipment like wheelchairs or hearing aids is not taxed if prescribed by a doctor.

Restaurants, coffee shops, and takeout are all taxed. Alcohol — beer, wine, spirits — is taxed at the regular 6.25% rate plus an additional excise tax that varies by type. Hotel rooms are taxed. Haircuts and personal services are taxed.

How sales tax works at checkout

When you buy something, the store calculates the tax on the taxable portion of your purchase and adds it to your bill. If you buy a $100 item that is taxable, you pay $106.25. If you buy $100 in groceries, you pay $100 — no tax added.

If you buy a mix of taxable and non-taxable items, the store separates them. A receipt might show groceries at $50 (no tax), clothing at $100 (no tax because it is under $175), and a book at $20 (taxed at $1.25). Your total is $171.25.

The store collects the tax and sends it to the Massachusetts Department of Revenue. You do not file anything or claim the tax back — it is part of the purchase price.

Online shopping and sales tax

Online purchases are taxed the same way as in-store purchases, but only if the seller is required to collect it. Large online retailers like Amazon, Walmart, and Target collect Massachusetts sales tax on orders shipped to the state. Smaller sellers or out-of-state businesses may not collect it at checkout.

If you buy from an out-of-state seller who does not collect Massachusetts sales tax, you are technically responsible for paying a "use tax" on that purchase when you file your state income tax return. In practice, most people do not report these purchases, and the state does not actively pursue individual buyers. The rule exists mainly to level the playing field between online and brick-and-mortar stores.

If you are unsure whether tax was collected on an online purchase, check your receipt or order confirmation. It will show the tax amount if it was charged.

Who collects the tax and where it goes

Every business that sells taxable goods or services in Massachusetts must register with the Department of Revenue and collect sales tax. The business sends the tax collected to the state monthly or quarterly, depending on the volume of sales.

The revenue goes into the state's general fund and supports schools, roads, public safety, and other state services. It does not go to the city or town where you made the purchase.

Certain businesses are exempt from collecting sales tax — nonprofits, government agencies, and religious organizations do not charge tax on their sales, though they still must register with the state.

Special situations and exceptions

If you are buying items for resale — for example, you own a store and are buying inventory — you can provide the seller with a resale certificate and avoid paying sales tax. The tax is collected later when the customer buys the item from you.

If you are a Massachusetts resident buying something out of state, you do not pay Massachusetts sales tax at the register. But if you bring it back into the state, the use tax technically applies. Again, this is rarely enforced for individual purchases.

Some items have additional taxes beyond the 6.25% sales tax. Gasoline has an excise tax. Alcohol has an excise tax. Cigarettes and vaping products have an excise tax. These are separate from sales tax and are built into the price you see.

Frequently Asked Questions

Is clothing always tax-free in Massachusetts?

Clothing and footwear under $175 per item are tax-free. A single item over $175 is taxed on the full amount. Accessories like belts, hats, and gloves are taxed regardless of price. Used clothing is not taxed.

Do I pay sales tax on groceries?

Raw groceries — produce, meat, dairy, frozen vegetables — are not taxed. Prepared foods like rotisserie chicken, deli sandwiches, and hot pizza are taxed. Alcohol and candy are also taxed.

What if I buy something online from out of state?

If the seller collects Massachusetts sales tax, you pay it at checkout. If they do not, you are technically responsible for use tax, though it is rarely enforced for individual purchases. Check your receipt to see if tax was charged.

Are prescription drugs taxed?

Prescription medications filled by a pharmacist are not taxed. Over-the-counter medicines like aspirin, cold medicine, and pain relievers are taxed at 6.25%.

Does every city in Massachusetts charge the same sales tax?

Yes. The state rate is 6.25% everywhere in Massachusetts. Cities and towns cannot add their own local sales tax on top of it.