What is the sales tax rate in Boston?
The combined sales tax rate in Boston, Massachusetts is 6.25% as of 2026. It is made up of the Massachusetts statewide base rate of 6.25%, plus applicable Suffolk County and local district taxes. Boston sits within Suffolk County, and the rate can vary slightly across ZIP codes because of special district additions (see the ZIP breakdown below).
Sales tax in Massachusetts is administered by the Massachusetts Department of Revenue, which collects and distributes tax on behalf of the state and its local jurisdictions. The rate applies to most retail sales of tangible personal property delivered within Boston.
Who needs to collect sales tax in Boston, Massachusetts?
Any business with sales tax nexus in Massachusetts must register, collect, and remit sales tax on taxable sales delivered to Boston. Nexus is established through:
- Physical presence: an office, store, warehouse, employee, or inventory located in Massachusetts.
- Economic nexus: exceeding $100,000 in sales to Massachusetts customers in the current or prior year.
- Marketplace facilitators: platforms such as Amazon or Etsy collect and remit on behalf of their third-party sellers.
Out-of-state (remote) sellers that cross Massachusetts's economic nexus threshold must register with the Massachusetts Department of Revenue before continuing to sell into the state.
How do you register for a sales tax permit in Boston?
To collect sales tax in Boston, you must register for a sales tax permit with the Massachusetts Department of Revenue. Registration is generally free. You will typically need your EIN or SSN, business entity details, bank account information, and an estimate of your monthly Massachusetts sales. Most permits are issued within a few business days of an online application.
How do you charge the right sales tax in Boston?
Sales tax in Boston is charged based on the delivery address. For orders shipped to a Boston address, the combined rate of 6.25% generally applies; for in-store sales, the rate is based on the store's location. Because some ZIP codes within Suffolk County carry additional special-district taxes, always confirm the exact rate for the specific delivery ZIP code. The tables below show the most common Boston ZIP codes and how Boston compares with other cities in Suffolk County and across Massachusetts.
