Sales and Use Tax for Businesses | Mass.gov

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Massachusetts Department of Revenue

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.

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Sales and Use Tax

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Register your business with MassTaxConnect Apply for an Employer Identification Number (EIN) Request a Certificate of Good Standing-Tax Compliance or a Corporate Tax Lien Waiver Verify a sales or meals tax certificate Request a motor vehicle sales or use tax abatement Close your business

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DOR Small Business Workshops Amend your tax return or request an abatement of tax Business Use Tax Marijuana Retail Taxes Sales Tax on Meals Out-of-State Contractors and Subcontractors

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Contact Information

Phone

Tax Department (617) 887-6367

Toll-free in Massachusetts (800) 392-6089

9 a.m.–4 p.m., Monday through Friday

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More Information

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

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