Do I have to charge sales tax for online sales in Massachusetts?
Quick answer
Only after you cross economic nexus. Once you exceed $100,000 in sales into Massachusetts over 12 months, you must register with the Massachusetts Department of Revenue and charge the buyer's destination rate.
Remote vendors exceeding $100,000 in Massachusetts sales must register and collect.
Rule summary
How Massachusetts treats each category.
| Economic nexus — sales threshold | $100,000 |
|---|---|
| Transaction-count threshold | None — sales volume only |
| Marketplace facilitator collection | Required — Amazon, Etsy and eBay collect on your behalf for their sales |
| Rate to charge | The buyer's destination rate (6.25% in covered Massachusetts metros) |
| Registration authority | Massachusetts Department of Revenue |
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.
- Do I have to charge sales tax for online sales in Massachusetts?
- Only after you cross economic nexus. Once you exceed $100,000 in sales into Massachusetts over 12 months, you must register with the Massachusetts Department of Revenue and charge the buyer's destination rate.
- Do marketplace sales count toward the Massachusetts threshold?
- Marketplaces collect and remit for their own sales, but most states still count those sales when measuring your $100,000 threshold. Check the Massachusetts Department of Revenue guidance before excluding them.
- Which rate does an online seller charge in Massachusetts?
- Massachusetts sources remote sales to the delivery address, so you charge the buyer's combined state, county, city and district rate, not your own location's rate.
More Massachusetts guides
Other Massachusetts rules that change the total.