Massachusetts Sales Tax Rules and Regulations - Taxify

Massachusetts State Sales Tax

Quick Guide

Contact Information

Website: www.mass.gov
Phone: (617) 887-6367

Sales Tax Rate

Base Rate: 6.250%

Massachusetts Sales Tax Facts

Is Massachusetts a destination or origin based state? Destination
Is Massachusetts a SST Certified State? No
Are zero file returns required in Massachusetts? Yes
Is shipping taxable in Massachusetts? No, as long as you use a common carrier and the S/H charges are billed separately.

Massachusetts Nexus Information

Triggers for Nexus

Delivery vehicles
Employee
Independent contractors or representatives
Office
Property
Warehousing

Does Amazon Have Warehousing in Massachusetts?

Yes

Massachusetts Filing Dates

Monthly

January collections – February 20
February collections – March 20
March collections – April 20
April collections – May 20
May collections – June 20
June collections – July 20
July collections – August 20
August collections – September 20
September collections – October 20
October collections – November 20
November collections – December 20
December collections – January 20

Quarterly

Q1 – April 20
Q2 – July 20
Q3 – October 20
Q4 – January 20

Annual

January 20

Other Massachusetts Sales Tax Information

Filing Requirements: Most business taxpayers will be required to file and pay electronically. Businesses with a combined annual withholding, sales/use tax (including sales tax on meals and telecommunications services) and room occupancy excise liabilities of $5,000 or more are required to file returns and make payments electronically.

You can either use MassTaxConnect for Business or Business Telefile if required to file electronically. If not required to file electronically, forms can be downloaded and mailed with payment via check or money order. Monthly filers use Form ST-9 and quarterly filers use Form ST-9Q.

What Will You Need: Once registered you will use your user name and password to login. After logging in, you can electronically file a return for any tax type that has FILE NOW button next to it. Only the tax types that you are registered for will be available. To file a return, click on the FILE NOW button next to the corresponding tax type you want to file. Select the tax period for which you are filing and enter the information in the online form.

How to Register For a Sales Tax License in Massachusetts

 

 

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