The Massachusetts 6.25 percent sales tax applies to the retail sale or use of telecommunications services in Massachusetts, by individuals or businesses, including small businesses. “Telecommunications services include telephone and other transmissions of information (such as beeper services, cellular telephone services and telegram services). Cable television and Internet access are exempt from the sales tax. Generally, the tax on the sale or use of telecommunications services is a tax on the transmission of messages or information by various electronic means, but not on the sale or use of information itself.  More

Telecommunications Resources
Register to File and Pay with WebFile for Business
Guide to Sales and Use Tax