Massachusetts sales tax at a glance
| Type of tax | Sales and use tax |
|---|---|
| State rate | 6.25% |
| Local rates | None: one rate statewide |
| Average combined rate | 6.25% |
| Groceries | ExemptFood for human consumption is exempt. Restaurant meals are taxed under the separate meals tax. |
| Prescription drugs | ExemptPrescription medicines are exempt. Over-the-counter drugs are exempt only when sold on a prescription. |
| Clothing | Exempt up to $175 per itemThe first $175 of each clothing or footwear item is exempt; tax applies only to the amount above $175. |
Official rates: Massachusetts DOR: Tax rates.
Worked examples
A $200 winter coat (first $175 exempt)
| Rate | 6.25% |
|---|---|
| Price before tax | $200.00 |
| Taxable part | $200.00 − $175.00 exempt = $25.00 |
| Sales tax | $1.56 |
| Total | $201.56 |
Working: $25.00 × 6.25% = $1.56. Only the $25 above the $175 clothing threshold is taxed. A laptop at the same price would be taxed on the full $200.
Working back from a $106.25 receipt
| Rate | 6.25% |
|---|---|
| Price before tax | $100.00 |
| Sales tax | $6.25 |
| Total | $106.25 |
Working back: $106.25 ÷ 1.0625 = $100.00, so the tax was $6.25. Divide by 1.0625 to get the pre-tax price. This works for taxable goods; a receipt that mixes in exempt clothing needs splitting first.
The $175 clothing rule
Clothing and footwear for everyday wear are exempt up to $175 per item. If an item costs more, tax applies only to the amount over $175, not to the whole price. A $200 coat is taxed on $25, so the tax is $1.56, and a $150 pair of shoes is not taxed at all. The rule is per item, so a $300 shopping bag of three $100 shirts carries no tax. Clothing designed for athletic or protective use is taxed in full.
Meals tax and the August holiday
Restaurant meals and takeout prepared food are taxed under the meals tax at 6.25%, and cities and towns that adopt the local option add up to 0.75%, for 7% in total. Massachusetts also holds an annual sales tax holiday weekend in August: in 2026 it was 8 and 9 August, when most retail items costing up to $2,500 bought for personal use were exempt. Meals, cars, boats, tobacco, marijuana and alcohol are excluded.
Massachusetts vs. neighboring states
| State | State rate | Avg. combined | Groceries |
|---|---|---|---|
| Massachusetts | 6.25% | 6.25% | Exempt |
| New Hampshire | 0% | 0.00% | No sales tax |
| Vermont | 6% | 6.43% | Exempt |
| New York | 4% | 8.54% | Exempt |
| Connecticut | 6.35% | 6.35% | Exempt |
| Rhode Island | 7% | 7.00% | Exempt |
Average combined rates are from the Tax Foundation, midyear 2026 report. See sales tax rates for every state for the full table.