Sales and Use Tax for Businesses | Mass.gov

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Massachusetts 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.

Top tasks for Sales and Use Tax for Businesses

Register your business with MassTaxConnect

File a sales tax return and payment with MassTaxConnect

All other tasks for Sales and Use Tax for Businesses

Attend a DOR Small Business Workshop

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

Amend your tax return or request an abatement of tax

Guide to Sales and Use Tax

Sales and Use Tax on Motor Vehicles

Sales Tax on Meals

Marijuana Retail Taxes

Sales and use tax on boats, recreational off-highway vehicles, and snowmobiles

Business Use Tax

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Contact Information

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Contact Us Email your questions, comments and suggestions.

MassTaxConnect Log in to file and pay taxes.

Receive email updates Subscribe to receive updates from DOR.

Sales Tax Guides by Industry

Sales and Use Tax Forms

Sales Tax - Massachusetts General Laws Chapter 64H

Use Tax - Massachusetts General Laws Chapter 64I

Business Tax Credits

Request Copies of Tax Returns and Other Taxpayer-Specific Records

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