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Sales and Use Tax for Businesses

Learn what is and isn't subject to sales or use tax and how to register your business with the Department of Revenue.

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The Massachusetts sales tax is 6.25% of the sales price or rental charge on tangible personal property, including certain telecommunication services sold or rented in Massachusetts. Sales tax is generally collected by the seller.

The Massachusetts use tax is 6.25% of the sales price or rental charge on tangible personal property, including property purchased by phone, mail order, and online where sales tax was not collected or was paid at a lower tax rate. Use tax is generally paid directly to Massachusetts by the purchaser.

Updated: May 13, 2022

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Sales and Use Tax 

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Top tasks

Log in to MassTaxConnect  Make a payment with MassTaxConnect 

All other tasks

Register your business with MassTaxConnect  Apply for an Employer Identification Number (EIN)   Request a Certificate of Good Standing and/or Corporate Tax Lien Waiver   Verify a sales or meals tax certificate  Request a motor vehicle sales or use tax abatement  Closing Your Massachusetts Business Registration  Notify DOR of your business change of address  Request copies of previously filed returns and records 

What you need to know

DOR Small Business Workshops   Amend a MA Individual or Business Tax Return  Business Use Tax  Marijuana Retail Taxes  Sales Tax on Meals  Out-of-State Contractors and Subcontractors  Sales Tax on Telecommunications  Tradeshow and Flea Market Promoters   Materialman 
Sales Tax Guides by Industry  Sales and Use Tax Forms  Business Tax Credits  Small business energy exemption  Set up a payment agreement  Sales Tax Direct Payment Permit Program   Request Copies of Tax Returns and Other Taxpayer-Specific Records  DOR Identification Number to be Used by Taxpayers with ACH Debit Blocks   Intercept of Casino Winnings  View the Public Disclosure Tax Delinquents List  Regulation: 830 CMR 62C.16.2: Sales and Use Tax Returns and Payments   Sales Tax - Massachusetts General Laws Chapter 64H  Use Tax - Massachusetts General Laws Chapter 64I 

Contact Information

Phone

Tax Department (617) 887-6367
Toll-free in Massachusetts (800) 392-6089

9 a.m.–4 p.m., Monday through Friday

Online

Contact DOR 
Log in to MassTaxConnect 
Sign up for DOR updates 
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