Massachusetts sales tax codes and rates
Massachusetts's state sales tax rate is 6.25%; county and city rates come on top and are not included. A Nefin company that sells into Massachusetts gets 2 sales codes, each named after the line of the ST-9 it fills, so the return's figures add up as you invoice. Purchases you owe use tax on go under MA-8, and Nefin works out the use tax due.
Massachusetts codes from the ST-9
Each code is “MA-” plus the line it fills on the ST-9. Rates are the state rate only; add local rates in Settings, VAT rates, where you collect them.
| Code | What it covers | Rate |
|---|---|---|
| MA-6 | MA taxable sales 6.25% (ST-9 Line 6) | 6.25% |
| MA-2 | MA sales for resale / exempt sales (ST-9 Line 2) | 0% |
| Code | What it covers | Rate |
|---|---|---|
| MA-8 | MA purchases subject to use tax (ST-9 Line 8) | 0% |
Massachusetts in the tax books
Nefin’s sales tax book has one row per invoice and one column per ST-9 line; these are the Massachusetts columns and the totals worked out from them.
Sales Tax Book
Massachusetts - ST-9
- [MA-6]Total taxable sales (Line 6)
- [MA-2]Sales for resale / exempt sales (Line 2)
Totals Nefin calculates
- [MA-1] Gross sales (Line 1)Sum of the net amounts in [MA-6] + [MA-2]
- [MA-7] Total sales tax 6.25% (Line 7)Net amount × 6.25%, from [MA-6]
Use Tax Book
Massachusetts - ST-9
- [MA-8]Use tax purchases (Line 8)
Totals Nefin calculates
- [MA-9] Total use tax 6.25% (Line 9)Net amount × 6.25%, from [MA-8]
Frequently asked questions
What is the Massachusetts sales tax rate?
The state rate is 6.25%. Counties, cities and districts may add local rates, which vary by address and are not part of these codes.
Which Massachusetts sales tax codes does Nefin set up?
2 sales codes from the ST-9, for example MA-6 (MA taxable sales 6.25% (ST-9 Line 6)), MA-2 (MA sales for resale / exempt sales (ST-9 Line 2)).
How does Nefin handle Massachusetts use tax?
Book a purchase on which the vendor charged no Massachusetts tax under MA-8 (MA purchases subject to use tax (ST-9 Line 8)). The bill stays at the price you paid, and the use tax book works out the tax you owe at 6.25%.
Are these Massachusetts codes official?
They are a starting point. Each code follows a line of the ST-9, but check them against your return before you file, and edit them in Settings, VAT rates.