Massachusetts Sales Tax Calculator 2026 — 6.25% Rate

Massachusetts Sales Tax Rate: 6.25% Flat Statewide

The Massachusetts state sales tax rate is a flat 6.25% — unlike most U.S. states, MA does NOT allow counties or cities to add their own general sales tax. A $100 purchase costs $106.25 statewide, whether you shop in Boston, Worcester, Springfield, or Cape Cod. The only local exception is an optional 0.75% meals tax in cities that adopted it (most major MA cities did). Massachusetts is also one of only two states with the unique $175 clothing exemption — the first $175 of every clothing item is tax-free, and only the amount above $175 is taxed at 6.25%.

What Is and Isn't Taxed in Massachusetts

Massachusetts exempts most unprepared grocery items from state sales tax, which helps reduce the cost of essential food purchases. Massachusetts exempts most clothing items from state sales tax, making it a tax-friendly state for apparel purchases. Prescription drugs are also exempt from sales tax in Massachusetts.

Massachusetts Sales Tax Holidays

Massachusetts holds a Sales Tax Holiday weekend in August (most items under $2,500). During a sales tax holiday, qualifying items are sold without collecting state sales tax — and sometimes local sales tax too. Check the Massachusetts Department of Revenue website for exact dates, eligible items, and price limits each year.

How to Calculate Massachusetts Sales Tax

To calculate Massachusetts sales tax: multiply the purchase price by the applicable rate. For the state rate only: price × 6.25% = tax. For the combined rate: use 6.25% for an average estimate, or enter the exact local rate from your receipt or the Massachusetts Department of Revenue website. Example: a $200 purchase at the 6.25% combined rate = $12.50 in tax = $212.50 total.

Tips for Accurate Sales Tax Calculations

Always confirm the exact local rate for your specific city or county — the combined average (6.25%) is a statewide mean and may differ from your actual checkout rate. Large purchases like vehicles, appliances, or electronics are where the difference between state-only and combined rates matters most. Keep receipts that show the tax rate used; this helps verify correct tax was charged and supports any refund claims for exempt purchases. If you are making a business purchase, check whether your state offers a sales tax exemption certificate to avoid paying tax on resale items.

Massachusetts Clothing $175 Rule & Special Rates

Massachusetts has a unique clothing rule. Per the Massachusetts Department of Revenue (mass.gov/dor): clothing and footwear under $175 per item are tax-exempt; above $175, only the amount OVER $175 is taxed at 6.25%. Example: a $200 jacket is taxed on $25 ($1.56), not the full $200. Other rules: restaurant meals are taxed at 6.25% state + up to 0.75% local option meals tax (in cities that adopted it, e.g., Boston, Cambridge, Worcester); motor vehicles use a separate 6.25% sales/use tax at registration; alcohol package store sales are taxed at 6.25%. Massachusetts is one of the only states with NO local general sales tax — the 6.25% state rate is the combined rate everywhere.

MA Sales Tax on Cars, Marijuana, and High-Value Items

Motor vehicles in Massachusetts pay a separate 6.25% sales/use tax at registration, applied to the higher of the purchase price OR the NADA "Book Value" (this stops below-market private-sale prices from cheating the tax). A $30,000 car = $1,875 sales tax, due at the RMV. Recreational marijuana follows a stacked formula: 6.25% state sales tax + 10.75% state cannabis excise tax + up to 3% optional local excise tax = up to 20% total. A $100 cannabis purchase in Boston (which adopted the full 3% local) = $20 total tax. Medical marijuana is exempt from all three. Boats and aircraft taxed at 6.25% at registration. Jewelry, electronics, appliances all taxed at the flat 6.25% with no special exemption. Used items from private sales (Craigslist, eBay): no sales tax on private-party transactions EXCEPT for motor vehicles, boats, and aircraft, which always owe sales/use tax at registration. Updated 2026-07-13.

Amazon, Wayfair, and Remote Sellers: When MA Sales Tax Applies to Online Purchases

After the 2018 US Supreme Court decision in South Dakota v. Wayfair, Massachusetts requires out-of-state online sellers to collect the 6.25% sales tax once they exceed the state's economic nexus threshold: $100,000 in gross Massachusetts sales OR 100 separate transactions per year (per Massachusetts DOR Directive 17-1 and TIR 19-4). This means Amazon, Wayfair, Etsy, and Shopify merchants shipping to a Massachusetts address collect 6.25% at checkout automatically. If you buy from a smaller out-of-state seller that does NOT collect MA tax, you technically owe use tax at the same 6.25% rate — reportable on Massachusetts Form 1 Schedule ULT. Common misconception: buying a $500 laptop tax-free from a New Hampshire seller does not exempt you — MA use tax still applies unless the item is legally exempt (groceries, clothing under $175, prescriptions).

Massachusetts vs New Hampshire & Rhode Island Sales Tax in 2026

Cross-border shopping between Massachusetts and its neighbors comes with real trade-offs the calculator can help you quantify. New Hampshire has no statewide general sales tax — the reason NH border towns like Salem and Nashua dominate outlet shopping. Buying a $1,200 TV in NH saves $75 vs the same purchase in MA — but MA still assesses use tax at 6.25% on items brought back for MA use, and audit enforcement has tightened since 2023 for high-dollar items registered in MA (cars, boats, aircraft, high-value jewelry). Rhode Island charges 7% (per the RI Division of Taxation), higher than MA, and taxes clothing over $250 (vs the MA $175 threshold). Connecticut charges 6.35% on general goods but 7.75% on luxury items above set thresholds. If you register a car bought in NH within one year of MA residency, you owe the full 6.25% MA use tax — enforcement runs through RMV registration matching. Use this calculator alongside neighbor-state calculators to model the full landed cost.