Massachusetts Sales Tax Guide for eCommerce Businesses
Massachusetts Sales Tax Guide for eCommerce Businesses
Sales Tax eBook
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Massachusetts's Sales Tax Authority
State Phone Information
617-887-6367
Member of the Streamlined Sales Tax Governing Board?
No
Tax percent range for remote sellers in Massachusetts
6.25%
The information on this page is for reference only and should not be used as legal or tax advice. If you are concerned about your sales tax obligations it is advised to hire a professional.
This Page was last updated: December 2021
Do you need to collect sales tax in Massachusetts?
If you have nexus in Massachusetts you will need to first register, then collect and remit sales tax. There are two main ways that sellers can have nexus: physical or economic.
Physical nexus - A seller physical/ tangible presence in the state.
Economic nexus - A remote seller (no physical presence) passes the threshold tor total revenue or number of transactions.
Does Massachusetts charge sales tax on shipping?
In the state of Massachusetts the duty to charge sales tax depends on the type of invoice.
If a seller adds shipping on a separate line in the invoice to the customer, then they are exempt from charging sales tax on shipping.
Do you have physical nexus in Massachusetts?
A seller has physical nexus in Massachusetts if they have any of the following:
An office, place of business, or any owned property
An employee present in the commonwealth for more than 2 days per year
Goods in a warehouse
Ownership of real or personal property
A sample or display area, such as a trade show exhibit
Delivery of property or performance of service in the state
Do you have economic nexus in Massachusetts?
Massachusetts's Economic Nexus Sales Threshold
$100,000
Economic Transactions Threshold
N/A
Economic Nexus Evaluation Period
Either Current or Previous Calendar Year
Economics Nexus Effective Date
October 1, 2018
What types of sales are included in Massachusetts's Economic Nexus Sales Threshold?
Gross Sales
All sales including Marketplace Facilitator sales are included in the Economic Nexus Sales Threshold
How does Massachusetts treat exempt transactions when calculating economic nexus?
Exempt sales and exempt services are included in the threshold
Does Massachusetts have a Marketplace Facilitator Law?
Yes, Marketplace Facilitators are required to collect and remit sales tax on behalf of sellers on their platform.
Filling Sales Tax
When are Returns Due?
Massachusetts sales tax returns are always due the 30th of the month following the reporting period. If the filing due date falls on a weekend or holiday, sales tax is generally due the next business day.
How often are Sales Tax Returns filed?
Monthly, Quarterly or Annually
This period is determined by the state typically by assessing your volume of sales in the state.
Options for filing sales tax returns:
Online - Online filing is required if your tax liability is greater than $5,000 - File online at the Massachusetts Department of Revenue website
Mail - Use form ST-9 to file by mail
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