The formulas
- Sales tax = sale x (6.25% + local rate)
- Nexus when counted sales are more than $100,000 in the prior or current calendar year
- Counted sales = direct sales + marketplace sales on which the facilitator did not collect
How it works
Figures current as of November 2026.
The rate is 6.25 percent. Massachusetts has no local sales tax on goods. The tool multiplies the sale amount by the statewide base rate plus the local rate you enter (zero: Massachusetts has no local sales tax on goods) and shows the state and local parts separately.
A seller with no physical presence in Massachusetts must register and collect once it has more than $100,000 of sales into Massachusetts in the prior or current calendar year. Marketplace sales on which the facilitator collects Massachusetts tax do not count toward your own threshold; marketplace sales on which it does not collect do count.
A seller with a physical presence in Massachusetts, such as staff, an office or inventory, must collect regardless of the threshold. The tool does not decide whether a product is taxable or exempt; enter the taxable price.
Illustrative figures only. Check the result against your firm's methodology before relying on it.
Common questions
What is the Massachusetts sales tax rate?
The rate is 6.25 percent. Massachusetts has no local sales tax on goods.
What is the Massachusetts economic nexus threshold?
More than $100,000 of sales into Massachusetts in the prior or current calendar year.
Do marketplace sales count toward the Massachusetts threshold?
Marketplace sales on which the facilitator collects Massachusetts tax do not count toward your own threshold; marketplace sales on which it does not collect do count.
Sources
Runs in your browser. The figures you type are not sent to CORAA or stored. Check the result against your firm's methodology before relying on it.