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What you need to know

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Use tax is often due on out-of-state or out-of-country purchases which you bring or have delivered into Massachusetts for your business.
Learn when you should be charged sales tax on a meal in Massachusetts. If you own a business, learn if it qualifies as a restaurant—which needs to register with MassTaxConnect.
Telecommunications purchases in Massachusetts are charged a 6.25% sales tax. Learn about the various kinds of telecommunications services and how to register to remit sales tax with MassTaxConnect.
Department of Revenue sales and use tax information for trade show and flea market promoters
Learn about Materialman status with the Massachusetts Department of Revenue.