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Sales and Use Tax for Businesses

Learn what is and isn't subject to sales or use tax and how to register your business with the Department of Revenue.

Updated: March 18, 2024

The Massachusetts sales tax is 6.25% of the sales price or rental charge on tangible personal property, including certain telecommunication services sold or rented in Massachusetts. Sales tax is generally collected by the seller.

The Massachusetts use tax is 6.25% of the sales price or rental charge on tangible personal property, including property purchased by phone, mail order, and online where sales tax was not collected or was paid at a lower tax rate. Use tax is generally paid directly to Massachusetts by the purchaser.

First time? Start here.

Guide:
Sales and Use Tax 

What would you like to do?

Top tasks

Log in to MassTaxConnect  Make a payment with MassTaxConnect 

All other tasks

Register Your Business with MassTaxConnect  Apply for an Employer Identification Number (EIN)   Request a Certificate of Good Standing and/or Corporate Tax Lien Waiver   Verify a sales or meals tax certificate  Request a motor vehicle sales or use tax abatement  Closing Your Massachusetts Business Registration  Notify DOR of your business change of address  Request copies of previously filed returns and records 

What you need to know

DOR Small Business Videos  Amend a Massachusetts Individual or Business Tax Return  Business Use Tax  Marijuana Retail Taxes  Sales Tax on Meals  Out-of-State Contractors and Subcontractors  Sales Tax on Telecommunications  Tradeshow and Flea Market Promoters   Materialman 

Contact Information

Phone

Tax Department Call DOR Contact, Tax Department at (617) 887-6367
Toll-free in Massachusetts Call DOR Contact, Toll-free in Massachusetts at (800) 392-6089

9 a.m.–4 p.m., Monday through Friday

Online

Contact DOR 
Log in to MassTaxConnect 
Sign up for DOR updates 
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