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Sales and Use Tax for Individuals

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

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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.

Updated: September 8, 2021

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  Motor Vehicle and Trailer Sales and Use Tax  Sales Tax on Meals  Sales and Use tax on Boats, Recreational Off-Highway Vehicles, and Snowmobiles  Sales Tax on Telecommunications  Individual Use Tax 

Legal Library  Tax Guides  Sales Tax Massachusetts General Laws Chapter 64H   Use Tax Massachusetts General Laws Chapter 64I   Amend a Massachusetts Individual or Business Tax Return   

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 DOR 
Log in to MassTaxConnect 
Sign up for DOR updates 
Translation Help 

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