Sales and Use Tax for Individuals | Mass.gov

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This page, Sales and Use Tax for Individuals, is offered by
Massachusetts Department of Revenue

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

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

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

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

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More Information

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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