The Massachusetts sales tax is 6.25 percent of the sales price or rental charge of tangible personal property or certain telecommunications services sold or rented in the Commonwealth. For a detailed definition of “sales price,” please see M.G.L. Ch. 64H sec. 1. Continue to A Guide to Sales and Use Tax .
The Massachusetts use tax is 6.25 percent of the sales price or rental charge on tangible personal property (including phone and mail order items or items purchased over the Internet) or certain telecommunications services on which no sales tax, or a sales tax rate less than the 6.25 percent Massachusetts rate, was paid and which is to be used, stored or consumed in the Commonwealth. Should You Be Paying Use Tax on Out-of-State/Foreign Purchases?