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Massachusetts Sales Tax Guide for Small Businesses

Everything you need to know about sales tax in Massachusetts — rates, deadlines, exemptions, and how to stay compliant without the headache.

Last updated March 2026

Quick Facts

State Rate

6.25%

Avg. Combined

6.25%

Filing Frequency

Monthly, Quarterly, or Annual

Vendor Discount

No

Home Rule

No

Massachusetts Sales Tax Rates

Massachusetts's state sales tax rate is 6.25%. Massachusetts does not levy additional local sales taxes, so the rate is the same statewide.

Filing Deadlines & Frequency

Filing Frequency

Monthly, Quarterly, or Annual — assigned by MA DOR based on tax liability

Due Dates

20th of the month after the reporting period

File Online

Massachusetts Department of Revenue — MassTaxConnect: https://www.mass.gov/orgs/department-of-revenue

What's Taxable for Restaurants & Food Businesses

Prepared Food

Yes — prepared food and restaurant meals are taxable at the full 6.25% combined rate.

Grocery Food

Exempt from sales tax. Grocery food is exempt. Meals sold by restaurants are taxable at 6.25%. Some cities add a local meals tax of 0.75%.

Alcohol

Alcohol sold for off-premises consumption is exempt from sales tax. On-premises sales are taxed as meals.

Vendor Discount

Massachusetts does not currently offer a vendor discount for timely filing.

Penalties for Late Filing

Late Filing Penalty

1% per month, max 25% of tax due

Interest

Federal short-term rate + 4%, adjusted quarterly

Miss a deadline and Massachusettsstarts charging penalties and interest immediately. That adds up fast on a busy restaurant's tax bill.

TaxAside's On-Time Guarantee covers up to $5,000 in penalties if we ever file late.

Calculate Your Massachusetts Sales Tax

Massachusetts Sales Tax Calculator
$
State tax (6.25%)$0.00
Est. local tax (0.00%)$0.00
Total tax (6.25%)$0.00
Total with tax$0.00

This calculator uses average combined rates. Your actual rate depends on your exact location.

Get your exact rate →

How TaxAside Helps in Massachusetts

  • Daily set-asides mean no tax-day surprises. We pull, calculate, set aside, and file — you do nothing.
  • On-Time Guarantee covers up to $5,000 in penalties if we're ever late filing your Massachusetts return.
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5-minute setup. No credit card required.

Related State Guides

Vermont

6.18% avg. combined

New Hampshire

No sales tax

Rhode Island

7.00% avg. combined

Connecticut

6.35% avg. combined

New York

8.52% avg. combined

Tired of worrying about Massachusetts sales tax?

Let TaxAside handle it. We connect to your POS, set aside the right amount every day, and file your return on time — guaranteed.

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5-minute setup. No credit card required.

Additional Notes

  • • Clothing items under $175 are exempt from sales tax
  • • Individual cities may impose a 0.75% local meals tax