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.