Type of TaxMeasureRate1Return Due
Personal income and fiduciary incomeNet capital gains2
Dividends, interest, wages, other income
5.25%
5.25%
On or before April 15 for calendar year filings.
The 15th day of the 4th month for fiscal year filings.
NonresidentMassachusetts source income5.25%
WithholdingWages5.25%If annual withholding: up to $100 - annual filing; $101-1,200 - quarterly filings; $1,201-25,000 - monthly filings; over $25,000 - quarterly filings, weekly payments
Estate
Nonresident
Federal taxable estate
Massachusetts real and tangible property
0.8% - 16%3Within 9 months after date of decedent's death
Alcoholic BeveragesMalt (31-gal. bbl.)$3.30Monthly, on or before the 20th day of the month.
Cider 3%-6% (wine gal.)$0.03
Still wine 3%-6% (wine gal.)$0.55
Sparkling wine (wine gal.)$0.70
Alcoholic beverages 15% or less (wine gal.)$1.10
Alcoholic beverages more than 15%-50% (wine gal.)$4.05
Alcoholic beverages more than 50% of alcohol (proof gal.)$4.05
Cigarettes20-count package$3.51Monthly, on or before the 20th day of the month.
Unclassified acquirers must file upon importation or acquisition.
Smokeless tobacco (percentage of price paid by licensee)210%same as 20-count package
Cigars & smoking tobacco (percentage of price paid by licensee)40%Quarterly, on or before the 20th day following the close of the tax period.
DeedsSales price (less mortgage assumed) of real estate$2.284 per $500Monthly, on or before the 10th day of the month (filed by registers of Deeds).
Motor fuelsGasoline and diesel fuel per gallon
Propane, liquefied gas, etc. (no minimum)
Aviation (10¢ minimum)
Jet fuel at local option (5¢ minimum)
$0.24
19.1%
7.5%
5%
Monthly, on or before the 20th day of the month
Room occupancyTransient room occupancy
At local option, up to
Convention Center Financing Fee
(Boston, Cambridge, Springfield, Worcester, Chicopee & West Springfield)
5.7%
6.0%5
2.75%
Monthly, on or before the 20th day following the close of the tax period.
Club alcoholic beveragesGross receipts0.57%On or before April 15.
Sales and use taxSale, rental or use of tangible personal property, including cigarettes, telecommunications services and certain fuel.6.25%On or before the 20th day following the close of the tax period. If annual liability: up to $100 - annual filing; $101-1,200 - quarterly filings; over $1,200 - monthly filings.
Sales tax on meals, prepared food and all beveragesAll "restaurant" food and on-premises consumption of any beverage in any amount.
At local option, additional up to
6.25%

0.75%
Monthly, on or before the 20th day following the close of the tax period.
Direct broadcast satellite serviceGross revenues5%Monthly, on or before the 20th day of each calendar month.
Business and manufacturing corporationsNet income
Tangible property or net worth

Minimum
8.0%
$2.60 per $1,000
$456
On or before the 15th day of the third month after close of taxable year.
S corporations subject to G.L. c. 63 §§ 32D, 39Total receipts $6-9 million1.83%Same as business corporations.
Total receipts less than $9 million2.75%
Tangible property or net worth$2.60 per $1,000
Minimum$456
Security corporation
        
Non-bank holding company
        Bank holding company
 

Gross income
Gross income
Minimum

1.32%
0.33%
$456
Same as business corporations.
Financial institutionsNet income
Minimum
9%
$456
Same as business corporations.
S corporations that are financial institutionsTotal receipts $6-9 million2.5%Same as business corporations.
Total receipts less than $9 million3.75%
Minimum$456
Public utilitiesNet income6.5%Same as business corporations.
Ship excise taxValue (equity interest) of the corporation's interest in a ship or vessel engaged in interstate or foreign trade.0.379%Same as business corporations.
Insurance company         
       Domestic life

Premiums

2.0%
On or before March 15.
        Foreign lifePremiums2.0%
        Domestic casualtyPremiums2.28%
Gross investment income0.0%-1.0%
         Foreign casualtyPremiums2.28%
         Ocean marineUnderwriting profit5.7%On or before May 15.
         Preferred provider arrangementsPremiums2.28%On or before March 15.
Motor vehicles garaged outside Massachusetts90% to 10% of manufacturer's list price$25 per $1,000On or before 30 days from issuance of tax bill.
Boston sightseeing tourTicket purchase or any water- or land-based sightseeing tourist venue or entertainment cruise or trolley tour originating or located in Massachusetts and conducted partly or entirely in Boston.5%Quarterly, on or before the 20th day following the close of the tax period.
Boston vehicular rental transaction surchargeEach vehicular rental transaction contract executed in Boston.$10Quarterly, on or before the 20th day following the close of the tax period.
Parking facilities surcharge in Boston, Springfield and/or WorcesterParking facilities built in conjunction with or as part of a project authorized by the Convention Center Financing Act in Boston, Springfield or Worcester.$2 per vehicle per dayQuarterly, on or before the 20th day following the close of the tax period.
1. Tax rates as of January 1, 2013.
2. Gains from the sale or exchange of capital assets (except collectibles) held for more than one year are taxed at 5.25%. Short-term capital gains, as well as long-term capital gains arising from the
sale of collectibles (with a 50% deduction) are taxed at 12%.
3. Resident rate is equal to federal credit for state death taxes based on December 31, 2000 IRC. Nonresident rate is equal to Massachusetts proportionate share of federal credit for state death taxes.
4. In Barnstable County, the rate is $6.12 (combined state and county deeds excise) per $1,000.
5. Boston is authorized to charge up to 6.5%