Massachusetts has a 6.25% statewide sales tax, with no local add-ons
When you buy something in Massachusetts, the state charges 6.25% sales tax on the purchase price. This rate applies everywhere in the state — there are no city or county taxes added on top. Unlike some states where local governments add their own percentage, Massachusetts keeps it uniform.
The 6.25% rate has been in place since 1966 and applies to most goods you buy in stores, online, and through mail order. However, Massachusetts exempts certain items entirely, and some purchases are taxed at different rates. Understanding which category your purchase falls into matters when you're budgeting or reconciling a receipt.
Key Takeaways
- Massachusetts charges 6.25% sales tax statewide with no local variations, making the rate the same whether you shop in Boston or western Massachusetts.
- Groceries, prescription medications, and most clothing items under $175 are exempt from sales tax in Massachusetts.
- Prepared food, restaurant meals, and takeout are taxed at the full 6.25% rate, even if you eat at home.
- The state taxes certain services like haircuts, dry cleaning, and car repairs at the standard 6.25% rate.
- Online purchases from out-of-state sellers are subject to Massachusetts sales tax if the seller has a physical presence in the state or meets federal economic nexus thresholds.
What is exempt from Massachusetts sales tax
Massachusetts exempts groceries and food for home consumption from sales tax entirely. This includes bread, milk, vegetables, meat, frozen foods, and canned goods — anything you take home and cook or eat yourself. The exemption does not explore to hot food, prepared meals, or anything sold ready-to-eat.
Prescription medications are also tax-exempt, as are most medical devices prescribed by a doctor. Over-the-counter medications like pain relievers and cold medicine are taxable, but prescription insulin, inhalers, and similar items are not.
Clothing and footwear under $175 per item are exempt. A single shirt, pair of pants, or shoes under that threshold costs nothing in sales tax. If an item costs $175 or more, the entire purchase is taxed — not just the amount over the threshold. Accessories like hats, belts, and gloves are also exempt if they cost under $175.
What is taxed at the full 6.25% rate
Prepared food and restaurant meals are always taxed, whether you eat in the restaurant or take it home. This includes pizza, sandwiches from a deli counter, rotisserie chicken, and anything from a food truck. If someone prepared it for you to eat, it is taxed.
Services are taxed at 6.25%. A haircut, manicure, car repair, plumbing work, or house cleaning all trigger sales tax. The tax applies to the labor and materials combined. If you pay a contractor $500 to fix your roof, you owe 6.25% on that $500.
Non-prescription items like vitamins, sunscreen, and pain relievers are taxed. Clothing and footwear at or above the $175 threshold are taxed. Digital goods like e-books, music downloads, and streaming subscriptions are also subject to the 6.25% tax.
How sales tax works on online purchases
If you order from an out-of-state retailer and have it shipped to Massachusetts, you owe Massachusetts sales tax if the seller has a legal obligation to collect it. Large online retailers like Amazon, Walmart, and Target collect Massachusetts sales tax on orders shipped to the state because they have warehouses or other physical operations here.
Smaller sellers without a physical presence in Massachusetts are not required to collect the tax at checkout, but Massachusetts residents are technically responsible for paying "use tax" on those purchases when filing their state tax return. In practice, few individuals report this, but the obligation exists.
The threshold for when a seller must collect sales tax is based on federal economic nexus rules. As of 2024, most states require collection once a seller exceeds $100,000 in annual sales or 200 transactions to that state. Massachusetts follows these federal guidelines.
Sales tax on specific items you might question
Alcohol is taxed at 6.25% like any other item. Beer, wine, and spirits all have the standard sales tax applied at checkout, in addition to any state excise tax on alcohol itself.
Gasoline is taxed, but the tax is built into the per-gallon price you see at the pump. You do not see it listed separately, but Massachusetts charges 6.25% sales tax on fuel.
Newspapers and magazines are exempt from sales tax. A physical newspaper or magazine costs nothing in tax, but a digital subscription to a newspaper is taxed.
Diapers and feminine hygiene products are taxed at the standard 6.25% rate. Massachusetts does not exempt these items the way some states do.
How to read your receipt and verify the tax
Your receipt should show the subtotal before tax, the tax amount, and the final total. To verify the math, multiply the subtotal by 0.0625. If the subtotal is $100, the tax should be $6.25, making the total $106.25.
If you see a $0 tax charge on a purchase, check whether the item is exempt. Groceries, prescription medications, and clothing under $175 should show no tax. If a taxable item shows no tax, ask the cashier — it may be a scanning error.
When you shop online, the tax should appear in your cart before you complete the purchase. Some retailers show it as a separate line item; others include it in the final total. Either way, you should see the tax amount before you pay.
Frequently Asked Questions
Do I pay sales tax on clothes at every store in Massachusetts?
Only if the item costs $175 or more. A shirt for $50 has no tax. A coat for $200 is fully taxed at 6.25%. The $175 threshold applies per item, not per shopping trip, so you could buy five $100 shirts and pay no tax on any of them.
Is restaurant takeout taxed the same as eating in?
Yes. Whether you eat at a table or take the food home, prepared food is taxed at 6.25%. The only exception is groceries you buy at a supermarket to cook at home, which are not taxed.
What about sales tax on services like haircuts or car repairs?
Services are taxed at 6.25%. A $50 haircut costs $53.13 after tax. A $1,000 car repair costs $1,062.50. The tax applies to the full service charge, including labor and parts.
Do I owe tax on items I buy from someone selling online who doesn't collect it?
Massachusetts law says you owe use tax on those purchases, but it is rarely enforced for individual shoppers. The obligation exists, but most people do not report it. Large sellers are required to collect the tax upfront, so this mainly affects small independent sellers.
Is the sales tax the same everywhere in Massachusetts?
Yes. The rate is 6.25% statewide with no local additions. Boston, Worcester, Springfield, and small towns all charge the same percentage. This is different from states like California or Texas, where local taxes vary by county.