Massachusetts DOR

Massachusetts requires a restaurant to register with the Department of Revenue to collect meals tax before the business opens, not after the first service. Registration runs through MassTaxConnect alongside withholding, and it sits beside the local common victualler licence, the food permit, and the certificate of occupancy, each of which is tied to the address […]

A remote seller whose Massachusetts sales exceed $100,000 in the current or prior calendar year must register as a vendor, collect the 6.25%, and file returns. There is no transaction count test. Sales made through a marketplace that collects and remits on the seller’s behalf are excluded from that seller’s threshold, while the marketplace counts

Massachusetts uses Form ST-4 for resale purchases, Form ST-5 with the organization’s ST-2 for exempt organizations, and Form ST-12 for exempt-use purchases such as manufacturing inputs. The buyer gives the certificate to the seller, who keeps it in permanent tax records. A certificate accepted in good faith relieves the seller of the burden of proof;

Amazon and other retailers registered to collect Massachusetts sales tax must honor the tax-free weekend, and online orders qualify when the item is ordered and paid for during the holiday, even if delivery comes later. Most retail goods priced at $2,500 or less per item qualify. Meals, vehicles, boats, utilities, telecommunications, tobacco, marijuana, and alcohol

Clothing and footwear are exempt from Massachusetts sales tax up to $175 per item. Above that, only the amount over $175 is taxed at 6.25%, so a $200 suit carries $1.56 of tax rather than $12.50. Each item is measured on its own, and clothing designed solely for athletic or protective use is taxable at

Massachusetts charges 6.25% sales tax on vehicle purchases, collected by the RMV at registration. Dealer buyers pay on the price after any trade-in credit. Private sale buyers pay on the higher of the price paid or the vehicle’s clean trade-in book value, and transfers between immediate family members can qualify for exemption. “The seller wants

The Massachusetts sales tax holiday runs one weekend each August, this year Saturday, August 8 and Sunday, August 9. The state’s 6.25% sales tax is suspended on most retail items priced at $2,500 or less, bought for personal use, in stores and online. Items over $2,500 are taxed on the full price, and business purchases