Which is to be used, stored or consumed in Massachusetts.įor example, if you buy furniture for your Massachusetts business or home from an out-of-state firm, you don't pay sales tax, but you still have to pay the use tax.On which no sales tax (or a sales tax rate less than the 6.25% Massachusetts rate) was paid, and.The Massachusetts use tax is 6.25% of the sales price or rental charge on tangible personal property (including phone and mail order items or items purchased over the Internet, and electronically transferred software) or certain telecommunications services: Generally, the tax on the sale or use of telecommunications services is a tax on transmitting messages or information by various electronic means, but not on the sale or use of information itself. Cable television and Internet access are exempt from the sales tax. Telecommunications services include telephone and other transmissions of information (such as beeper services, cellular telephone services, and telegram services). Visit Motor Vehicle Sales and Use Tax for more detailed information.ġ. The buyer pays the sales tax, as an addition to the purchase price, to the vendor at the time of purchase. The vendor then sends the tax to Massachusetts.įor motor vehicle and trailer sales, however, the buyer pays the sales tax directly to Massachusetts. The Massachusetts sales tax is 6.25% of the sales price or rental charge of tangible personal property (including gas, electricity, and steam) or certain telecommunications services 1 sold or rented in Massachusetts.