| County | State Rate | County Rate | Combined Rate | Major City |
|---|---|---|---|---|
| Barnstable | 6.25% | 0.00% | 6.25% | Barnstable |
| Berkshire | 6.25% | 0.00% | 6.25% | Pittsfield |
| Bristol | 6.25% | 0.00% | 6.25% | New Bedford |
| Dukes | 6.25% | 0.00% | 6.25% | Edgartown |
| Essex | 6.25% | 0.00% | 6.25% | Lynn |
| Franklin | 6.25% | 0.00% | 6.25% | Greenfield |
| Hampden | 6.25% | 0.00% | 6.25% | Springfield |
| Hampshire | 6.25% | 0.00% | 6.25% | Northampton |
| Middlesex | 6.25% | 0.00% | 6.25% | Cambridge |
| Nantucket | 6.25% | 0.00% | 6.25% | Nantucket |
| Norfolk | 6.25% | 0.00% | 6.25% | Quincy |
| Plymouth | 6.25% | 0.00% | 6.25% | Brockton |
| Suffolk | 6.25% | 0.00% | 6.25% | Boston |
| Worcester | 6.25% | 0.00% | 6.25% | Worcester |
The Massachusetts sales tax rate is 6.25%. This rate applies to most purchases, including retail sales, leases, and rentals. However, some items are exempt from sales tax, such as groceries, clothing, and prescription medication.
Massachusetts has a relatively simple sales tax system, with a single statewide rate and no additional local taxes. This makes it easier for businesses to calculate and collect sales tax.
It’s worth noting that Massachusetts exempts certain items from sales tax, including groceries, clothing, and prescription medication. This means that if you’re buying these items, you won’t have to pay sales tax on them.
The Massachusetts Department of Revenue is responsible for collecting and administering sales tax in the state. Businesses that sell taxable goods and services in Massachusetts must register for a sales tax permit and collect sales tax from their customers.
Massachusetts has an economic nexus threshold of $500,000 in annual sales, which means that out-of-state businesses that sell more than $500,000 worth of goods and services in Massachusetts must collect and remit sales tax.