Massachusetts is a destination-based state (sales are taxed where the buyer is located).
Businesses may file in the following ways:
The state sales tax is 6.25% with no additional local or county sales tax.
Most unprepared food items are exempt from the sales tax, while restaurant meals are fully taxable.
A business is considered to have established a tax presence in the state if it:
Find more information about nexus in Massachusetts.
Payment and returns are due within 20 days after the end of the filing period.
Filing frequency is determined by the amount of tax collected as follows:
Register online for a Sales and Use Tax Registration Certificate (Form ST-1) for each business location. The form must be displayed on the business premises and be visible to customers.
Penalties charged for missing the due dates are as follows:
You'll also be charged interest at the federal short-term rate (which can change quarterly) plus 4%, compounded daily.