Massachusetts Sales Tax Guide for E-Commerce Retailers

Am I required to collect sales tax in Massachusetts?

Businesses that have an employee, location (including inventory in a warehouse), or who do other business in the state are required to register for a sales tax permit and collect sales tax from buyers in Massachusetts. 

E-commerce businesses with economic nexus in Massachusetts are also required to register and collect.

You have economic nexus in Massachusetts if you made more than $100,000 in sales to buyers in the state in the preceding calendar year.

How to Register for a Massachusetts Sales Tax Permit

Visit the Massachusetts Department of Revenue to register online for a tax permit. 
Need help? Contact us for help with your Massachusetts sales tax registration.

How to Collect Massachusett Sales Tax

Massachusetts is a destination-based sales tax state. This means that when making a sale to a buyer in Indiana, you’re required to collect sales tax at the rate at the buyer’s location. Fortunately, Massachusetts only has a single statewide sales tax rate, so you’d collect that rate from all Indiana buyers.

Learn more about origin and destination-based sales tax sourcing here.

Learn more about how to collect the right amount of state plus local sales tax here.

Is shipping taxable in Massachusetts?

No, as long as the shipping charges are separately stated on the invoice then the shipping charges your customers pay to transport the item are not taxable in Massachusetts.

Massachusetts Sales Tax Due Dates

In Massachusetts sales tax is due by the 30th of the month following the taxable period. For example, for monthly filers, your sales tax collected in the month of February would be due by March 30th.

How to File Sales Tax in Massachusetts

When your Massachusetts sales tax due date rolls around, you can either file yourself online or let a partner like HOST take this onerous task off your plate. 
Learn more about handing off your sales tax filings to HOST here!

More about Massachusetts Sales Tax

Learn more about Massachusetts sales tax at the Massachusetts Department of Revenue.