{"id":373953,"date":"2016-03-31T21:35:31","date_gmt":"2016-04-01T02:35:31","guid":{"rendered":"https:\/\/content.findlaw-admin.com\/ability-law\/state\/massachusetts-law\/massachusetts-consumer-tax-laws.html"},"modified":"2016-06-20T00:00:00","modified_gmt":"2016-06-20T05:00:00","slug":"massachusetts-consumer-tax-laws","status":"publish","type":"page","link":"https:\/\/www.findlaw.com\/state\/massachusetts-law\/massachusetts-consumer-tax-laws.html","title":{"rendered":"Massachusetts Consumer Tax Laws"},"content":{"rendered":"\n
\n \n
\n

Massachusetts Consumer Tax Laws<\/h1>\n
\n
\n

Created by FindLaw’s team<\/a> of legal writers and editors<\/i><\/p>\n\n | Last reviewed\n

\n \n <\/i>\n Legally Reviewed\n <\/summary>\n\n
\n

This article has been written and reviewed for legal accuracy, clarity, and style by FindLaw\u2019s team of legal writers and attorneys<\/a> and in accordance with our editorial standards<\/a>.<\/em><\/p>\n\n <\/div>\n <\/details>\n\n

\n \n <\/i>\n Fact-Checked\n <\/summary>\n\n
\n

The last updated date refers to the last time this article was reviewed by FindLaw or one of our contributing authors<\/a>. We make every effort to keep our articles updated. For information regarding a specific legal issue affecting you, please contact an attorney in your area<\/a>.<\/em><\/p>\n\n <\/div>\n <\/details>\n<\/section>\n

The consumer taxes<\/a> we are most familiar with include things like retail sales tax, taxes on cigarettes and alcoholic beverages, gasoline tax, and other taxes related to specific goods. These taxes affect our everyday spending habits. For example, Massachusetts consumer tax rates are relatively high for cigarettes ($1.18 per pack is high but not the highest tax in the country).<\/p>\r\n

Consumer Tax Statutes in Massachusetts<\/h2>\r\n

Massachusetts’ consumer tax laws are listed in the following chart. See State Tax Laws<\/a> for more general information, and check with your local municipality for county and city taxes.<\/p>\r\n\r\n

Sales Tax<\/p>\r\n<\/td>\r\n

6.25% Ch. 64H \u00a72<\/p>\r\n<\/td>\r\n<\/tr>

Cigarette Tax<\/p>\r\n<\/td>\r\n

75.5 mills per cigarette Ch. 64C \u00a76 (Here the term "mills" means one one-thousandth of a dollar, so 10 mills = 10 one-thousandths of a dollar, or .01.)<\/p>\r\n<\/td>\r\n<\/tr>

Gasoline Tax per Gallon<\/p>\r\n<\/td>\r\n

21\u00a2 (19.1% of average price, but minimum cannot be less than 21\u00a2\/gal.) Ch. 62C\u00a73A; Ch. 64A\u00a71; Ch. 64E\u00a74; Ch. 64F\u00a73<\/p>\r\n<\/td>\r\n<\/tr>

Use Tax<\/p>\r\n<\/td>\r\n

6.25% Ch. 64I \u00a72<\/p>\r\n<\/td>\r\n<\/tr>

Liquor Tax<\/p>\r\n<\/td>\r\n

Beer $3.30 per barrel; Still wine 55\u00a2 \/gal.; Sparkling wine 70\u00a2 per gal.; Spirits <15% $1.10\/proof gal., 15-50% $4.05\/proof gal., >50% $4.05\/proof gal. Ch. 138 \u00a721<\/p>\r\n<\/td>\r\n<\/tr>

Gambling Tax<\/p>\r\n<\/td>\r\n

NA<\/p>\r\n<\/td>\r\n<\/tr><\/tbody><\/table>\r\n

If you live in the Bay State and do some shopping online or in another state, there may be times you think you\u2019re getting items \u201ctax free\u201d. However, if you purchase taxable goods or services delivered into or used in Massachusetts and the vendor does not collect a sales tax, you must pay a \u201cuse tax<\/a>\u201d to the Massachusetts Department of Revenue<\/a>. The use tax rate is currently 6.25 percent, the same as the in-state sales tax rate. Massachusetts use tax might apply to:<\/p>\r\n