Official websites use .mass.gov

A .mass.gov website belongs to an official government organization in Massachusetts.
Secure websites use HTTPS certificate

A lock icon ( ) or https:// means you’ve safely connected to the official website. Share sensitive information only on official, secure websites.

Log in links for this page

This page, Sales and Use Tax for Businesses, is offered by
Massachusetts Department of Revenue

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.

LOG IN:

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

First time? Start here.

Guide:

Sales and Use Tax

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

See all 10 of the what would you like to do section

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 Sales Tax on Telecommunications

See all 8 of Sales and Use Tax for Businesses

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 Us Your one-stop connection to DOR.

MassTaxConnect Log in to file and pay taxes.

Receive email updates Sign up for DOR news and updates.

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

See all 13 additional resources for the Sales and Use Tax for Businesses