Massachusetts

Sales Tax Rules

6.25%

State Rate

6.25%

Max Combined

Taxable

SaaS

$100k

Nexus Threshold

Full Tax Details

State Sales Tax Rate6.25%

Max Combined Rate6.25%

Economic Nexus (Sales)$100,000

Economic Nexus (Transactions)N/A

SaaS TaxableYes

Digital Goods TaxableYes

Groceries ExemptYes

Clothing ExemptYes

Filing FrequencyMonthly, Quarterly, or Annual

Online FilingAvailable

SaaS Tax Details

SaaS and cloud software are generally taxable in MA.

Grocery Details

Groceries are exempt; snacks and sodas are taxable.

Official Source

Massachusetts Department of Revenue

Last verified: 2026-03-26 · Always confirm current rates with your tax advisor before filing.