Massachusetts State Sales Tax
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
Independent contractors or representatives
Does Amazon Have Warehousing in Massachusetts?
Massachusetts Filing Dates
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
Q1 – April 20
Q2 – July 20
Q3 – October 20
Q4 – 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.