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Massachusetts State Tax Information |
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- Income Tax: 5.3% on most earned income, other rates apply to winnings, investment earnings and interest on investments
- Sales/Use Tax on Tangible Personal Property: 5% on all sales
- Exceptions: Clothing under $175, food not purchased for immediate consumption
- Gasoline: 23.5 cents per gallon
- Meals: 5% on price of meal
Telecommunications Services: Varies with type of transmission
Use Tax: 5% of purchase price or rental charge on tangible personal property (including mail order items or items purchased over the Internet) on which no sales tax, or a sales tax less than 5 percent, was collected, and which are to be used, stored or consumed in the Commonwealth.
- Exceptions: Clothing under $175, good bought for resale in the regular course of business, materials, tools, machinery, fuel and replacement parts for making items for sale, sales to organizations with tax exempt status
- Cigarette Excise Tax: $15.10 per carton
- Auto Excise Tax: 10% of sale price or value of car
- Property Tax: Varies by city/town
- Room Occupancy Tax: 5.7% on rooms rented for more than $15/day. Cities and towns may levy up to 4% more, and in Boston, Cambridge, Chicopee, Springfield, W. Springfield and Worcester Massachusetts imposes an additional 2.75% convention center financing fee.
- Alcoholic Beverages: Establishments serving alcohol pay .57% of gross receipts from sale of alcoholic beverages
- Boston Sightseeing Tour Surcharge: 5% purchase price of any ticket for sightseeing, tourist venue, entertainment cruise or tour located in MA and conducted in Boston
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Last Updated ( Tuesday, 16 May 2006 )
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MA 
