Massachusetts Sales and Use Tax

This guide includes general information about the Massachusetts sales and use tax. It describes the tax, what types of transactions are taxable, and what both buyers and sellers must do to comply with the law. This also includes a general listing of items that are exempt from the Massachusetts sales and use tax.

This guide is not designed to address all questions which may arise or to address complex issues in detail. Nothing contained herein supersedes, alters or otherwise changes any provision of the Massachusetts General Laws, Massachusetts Department of Revenue Regulations, Department rulings, other public written statements, or any other sources of the law.

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