Massachusetts Sales Tax Guide

A step-by-step guide to understanding Massachusetts sales tax rules.


Need to establish sales tax compliance in Massachusetts, but don't know where to begin? Let us help you with that. Our guide to Massachusetts sales tax management will help you understand the fundamentals of sales and use tax collection, filing, and remittance so you'll be in a better position to deal with Massachusetts sales tax.

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Table of Contents

An Overview of Massachusetts Sales Tax

Understanding where, when, and how to collect Massachusetts sales tax is no easy task. Whether you're collecting tax dollars at the point-of-sale or collecting Massachusetts internet sales tax, our guide will break down the sales tax compliance process into focused, easy to understand chapters.

Massachusetts Sales Tax Nexus

Understanding whether you need to collect, file, and remit Massachusetts sales tax depends on a concept known as nexus. In this chapter, we'll take a look at situations that may trigger in Massachusetts such as storing inventory in the state, hiring state residents, and click-through nexus.

Registering to Collect Massachusetts Sales Tax

You'll want to get started establishing Massachusetts sales tax compliance by understanding how to get your business registered for the necessary sales tax permit. We'll walk you through the process and help you understand when is the best time to get your business registered in Massachusetts.

Collecting Sales Tax in Massachusetts

After you've registered your business with the Massachusetts Department of Revenue, you're ready to begin collecting sales tax. We'll review topics such as Massachusetts sales tax exemptions, sales tax holidays, and determining state and local sales tax rates.

Filing Massachusetts Sales Tax Returns

Now that you're business is registered with the Massachusetts Department of Revenue and collecting sales tax, you'll need to file tax returns in an ongoing basis. We'll help you gain a deep understand of the process of filing sales tax returns. Topic covered include filing frequencies, filing on behalf of a client, and what happens if you file late.

Massachusetts Sales Tax Filing Due Dates

Every business that registers to collect Massachusetts sales tax will be assigned a filing frequency. In this chapter, we'll take a look at the filing frequencies and associated due dates supported by the Massachusetts Department of Revenue.

Late Filing Penalties, Fines & Interest

We know, mistakes happen and, from time to time, sales tax filing deadlines are missed. In this chapter, we'll take a look at what penalties you may be required to pay should you miss your assigned Massachusetts sales tax filing date. We'll also consider interest charges for late sales tax payments.

Sales Tax on Massachusetts Shipping & Handling

The rise of the internet economy has made it possible for buyers around the world to order your products. Did you know shipping and handling may be taxable? In this chapter we'll cover sales tax on shipping and handling in Massachusetts. You'll want to pay attention here because there are some important details pertaining to invoicing you'll want to understand.