Is clothing taxed in Massachusetts?
Quick answer
Only above the cap. Clothing under $175 per item is exempt in Massachusetts; anything priced above that is taxed.
Clothing is exempt up to $175 per item. Only the amount above $175 is taxed.
Rule summary
How Massachusetts treats each category.
| Everyday clothing and footwear | Exempt under $175 per item |
|---|---|
| Accessories, jewelry, handbags | Taxable in nearly every state, including exemption states |
| Sports and protective equipment | Taxable — treated as equipment, not clothing |
| Sales tax holiday | Statewide weekend holiday in August on most retail items under $2,500. |
Source: Massachusetts Department of Revenue · rates as published for 2026
This page summarizes the general rule. Every state writes exceptions for specific products, and local jurisdictions can differ from the state treatment. Confirm your situation with the Massachusetts Department of Revenue or a tax professional before relying on it for filing.
Combined rates in Massachusetts
What a taxable purchase actually costs in Massachusetts.
Frequently asked
Answers pulled from the same rule set.
- Is clothing taxed in Massachusetts?
- Only above the cap. Clothing under $175 per item is exempt in Massachusetts; anything priced above that is taxed.
- Are shoes taxed in Massachusetts?
- Footwear follows the clothing rule: exempt up to $175 per pair, taxable above it.
More Massachusetts guides
Other Massachusetts rules that change the total.