The Massachusetts Sales Tax Calculator helps you quickly determine the sales tax on a purchase in any county, city, or town in Massachusetts. You can calculate sales tax by adding it to a pre-tax amount or removing it from a total amount.
Massachusetts Sales Tax Calculator
Calculate sales tax for all counties, cities, and towns in Massachusetts with accurate rates
Total Amount
Tax Amount
Pre-Tax Amount
Total Tax Rate
Removing Tax: Pre-Tax = Amount ÷ (1 + Tax Rate)
The Massachusetts Sales Tax Calculator helps you quickly determine the sales tax on a purchase in any county, city, or town in Massachusetts. You can calculate sales tax by adding it to a pre-tax amount or removing it from a total amount.
When adding sales tax:
- Tax Amount = Pre-Tax Amount × Tax Rate
- Total Amount = Pre-Tax Amount + Tax Amount
When removing sales tax:
- Pre-Tax Amount = Total Amount ÷ (1 + Tax Rate)
- Tax Amount = Total Amount – Pre-Tax Amount
Massachusetts has a state sales tax rate of 6.25%, which applies uniformly across all counties, cities, and towns. There are no additional local sales taxes in Massachusetts. However, there is a special tax rate for meals (7%), which includes the state sales tax plus an additional 0.75% local option tax.
Standard Sales Tax Example
Let’s say you want to calculate sales tax on a $100 purchase in Boston with the standard tax rate of 6.25%:
Pre-Tax Amount = $100
Tax Rate = 6.25% or 0.0625
Calculate the tax amount:
Tax Amount = $100 × 0.0625 = $6.25
Calculate the total amount:
Total Amount = $100 + $6.25 = $106.25
Meals Tax Example
In Massachusetts, meals are subject to a higher tax rate of 7% (6.25% state + 0.75% local option tax). Let’s calculate tax on a $100 restaurant bill:
Pre-Tax Amount = $100
Tax Rate = 7% or 0.07
Calculate the tax amount:
Tax Amount = $100 × 0.07 = $7.00
Calculate the total amount:
Total Amount = $100 + $7.00 = $107.00
Removing Sales Tax Example
Now, let’s say you have a total amount of $106.25 for a purchase in Worcester and want to calculate the pre-tax amount and tax:
Total Amount = $106.25
Tax Rate = 6.25% or 0.0625
Calculate the pre-tax amount:
Pre-Tax Amount = $106.25 ÷ (1 + 0.0625) = $106.25 ÷ 1.0625 = $100.00
Calculate the tax amount:
Tax Amount = $106.25 – $100.00 = $6.25
Massachusetts Sales Tax Rates
Massachusetts has a state sales tax rate of 6.25%, which applies to most tangible personal property. Unlike many other states, Massachusetts does not have county or city sales taxes. However, there is a special tax rate for meals.
Standard Rate
Meals
All Counties
All Cities/Towns
Massachusetts Counties and Their Tax Rates
| County | State Tax | Local Tax | Total Tax |
|---|---|---|---|
| Barnstable County | 6.25% | 0% | 6.25% |
| Berkshire County | 6.25% | 0% | 6.25% |
| Bristol County | 6.25% | 0% | 6.25% |
| Dukes County | 6.25% | 0% | 6.25% |
| Essex County | 6.25% | 0% | 6.25% |
| Franklin County | 6.25% | 0% | 6.25% |
| Hampden County | 6.25% | 0% | 6.25% |
| Hampshire County | 6.25% | 0% | 6.25% |
| Middlesex County | 6.25% | 0% | 6.25% |
| Nantucket County | 6.25% | 0% | 6.25% |
| Norfolk County | 6.25% | 0% | 6.25% |
| Plymouth County | 6.25% | 0% | 6.25% |
| Suffolk County | 6.25% | 0% | 6.25% |
| Worcester County | 6.25% | 0% | 6.25% |
Major Massachusetts Cities and Their Tax Rates
| City | State Tax | Local Tax | Total Tax |
|---|---|---|---|
| Boston | 6.25% | 0% | 6.25% |
| Worcester | 6.25% | 0% | 6.25% |
| Springfield | 6.25% | 0% | 6.25% |
| Lowell | 6.25% | 0% | 6.25% |
| Cambridge | 6.25% | 0% | 6.25% |
| New Bedford | 6.25% | 0% | 6.25% |
| Fall River | 6.25% | 0% | 6.25% |
| Lynn | 6.25% | 0% | 6.25% |
| Quincy | 6.25% | 0% | 6.25% |
| Brookline | 6.25% | 0% | 6.25% |
Massachusetts Sales Tax Exemptions
Massachusetts provides several exemptions from sales tax for certain types of goods and services. Some common exemptions include:
- Groceries: Most food for home consumption is exempt from sales tax
- Prescription Drugs: All prescription medications are exempt from sales tax
- Medical Equipment: Prosthetics, wheelchairs, and other medical devices
- Farm Equipment: Machinery and equipment used in agricultural production
- Manufacturing Equipment: Equipment used directly in manufacturing
- Fuel: Gasoline, heating oil, and other fuels
- Newspapers and Magazines: Print media sold by subscription or at newsstands
- Religious and Charitable Organizations: Purchases by qualifying organizations
- Government Agencies: Purchases by federal, state, and local governments
- Electricity: Residential electricity is exempt from sales tax
Massachusetts Tax Holidays
Massachusetts has an annual sales tax holiday that typically occurs for one weekend in August. During this period, certain items are exempt from sales tax, including:
- Retail purchases of tangible personal property costing $2,500 or less
The sales tax holiday is designed to help consumers save money on back-to-school and other purchases. It’s important to note that the exemption applies only to personal use and not to business purchases.
Understanding Massachusetts Sales Tax
What is Massachusetts Sales Tax?
Massachusetts has a state sales tax rate of 6.25%, which applies to most tangible personal property. Unlike many other states, Massachusetts does not have county or city sales taxes. However, there is a special tax rate for meals (7%), which includes the state sales tax plus an additional 0.75% local option tax.
Meals Tax
Meals sold by restaurants, take-out establishments, and other food service businesses are subject to a 7% tax rate. This includes the 6.25% state sales tax plus an additional 0.75% local option tax that is distributed to the municipality where the meal is sold.
Tax Collection
Sales tax in Massachusetts is collected by sellers at the point of sale and remitted to the Massachusetts Department of Revenue. Sellers must register with the state and obtain a sales tax permit before collecting tax.
Use Tax
Massachusetts use tax applies when sales tax has not been paid on taxable items purchased outside the state for use in Massachusetts. The use tax rate is the same as the sales tax rate that would have applied if the purchase was made within the state.
Business Registration
Businesses selling taxable goods or services in Massachusetts must register for a sales tax permit with the Massachusetts Department of Revenue. Registration can be done online through the MassTaxConnect website.
Filing Requirements
Sales tax returns in Massachusetts are typically filed monthly, quarterly, or annually, depending on the business’s tax liability. Filing is done through the MassTaxConnect online system, and payments are due by the 20th of the month following the reporting period.
Massachusetts Sales Tax for Businesses
Nexus Requirements
Businesses must collect Massachusetts sales tax if they have nexus in the state. Nexus can be established through physical presence, economic activity, or other connections. Massachusetts follows economic nexus rules, requiring out-of-state sellers to collect tax if they have more than $100,000 in sales into the state in the previous calendar year.
Marketplace Facilitators
Marketplace facilitators like Amazon and eBay are required to collect and remit sales tax on behalf of third-party sellers selling into Massachusetts. This applies to marketplace facilitators with more than $100,000 in sales into the state.
Exemption Certificates
Businesses purchasing items for resale can provide exemption certificates to sellers to avoid paying sales tax. Massachusetts has a specific form that must be completed and provided to the seller at the time of purchase.
Shipping and Handling
In Massachusetts, shipping and handling charges are generally taxable if they are part of the sale of tangible personal property. If the charges are separately stated and related to transportation services, they may be exempt.
Penalties and Interest
Massachusetts imposes penalties for late filing and late payment of sales tax. The penalty is 1% of the tax due per month, up to a maximum of 25%. Interest is charged at the federal short-term rate plus 4%. Failure to file or pay can result in additional penalties and legal action.
Tax Calculation Services
Given the complexity of Massachusetts’s sales tax system with special rates for certain goods and services, many businesses use automated tax calculation services to ensure accurate collection and remittance of sales tax.