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Sales and Use Tax for Individuals

Learn what is and isn't subject to sales and use tax in Massachusetts.

You have reached the right spot to learn if items or services purchased in or brought into Massachusetts are taxable. For example, is clothing subject to sales tax and why is a use tax is due on that new computer you just purchased in New Hampshire. Learn about different types of sales and use tax from meals to telecommunications and much more.

What would you like to do?

Top tasks

Request a motor vehicle sales or use tax abatement  Pay sales or use tax on boats, recreational off-highway vehicles, and snowmobiles with the ST-6 

What you need to know

Guide to Sales and Use Tax  Sales and Use Tax on Motor Vehicles   Sales Tax on Meals  Sales and Use tax on boats, recreational off-highway vehicles, and snowmobiles  Sales Tax on Telecommunications  Individual Use Tax 

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. 
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More Information

Related Services

Additional Resources

Legal Library
Tax Guides
Sales Tax Massachusetts General Laws Chapter 64H
Use Tax Massachusetts General Laws Chapter 64I
Amend your tax return or request an abatement of tax
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