Underpayment of Estimated Tax, Applicable Percentages

1982.112
1983.11875
1984-91.12
1992.091875
1993.053333
1994.067328
1995.067328
1996.068113
1997.066100
1998.057080
1999.05994 (5.994%)
2000.06651 (6.651%)
2001.05105 (5.105%)
2002.04378 (4.378%)
2003.03538 (3.538%)
2004.03608 (3.608%)
2005.05122 (5.122%)

 


Use Tax on Out of State Purchases

Prior to August 1, 2009:

The Massachusetts use tax was 5% percent of the sales price or rental charge of tangible personal property on which no Massachusetts sales tax was paid, where the property was purchased to be used, stored or consumed in the Commonwealth.