offered by
Massachusetts Department of Revenue
related to
Business
Taxes

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.

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.

First time? Start here.

Guide:
Sales and Use Tax 

What would you like to do?

Top tasks

Register your business with MassTaxConnect 
File a sales tax return and make a payment with MassTaxConnect 

All other tasks

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 

What you need to know

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 
See all 9 

Contact Information

Phone

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

8:30 a.m.–4:30 p.m., Monday through Friday

Online

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. 

Related Services

Additional Resources

Sales Tax Guides by Industry
Sales and Use Tax Forms
Business Tax Credits
Sales Tax Direct Payment Permit Program
New Rules for Small Business Energy Exemption
Request Copies of Tax Returns and Other Taxpayer-Specific Records
See all 11 
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