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Massachusetts Use Tax

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Question
Do I Owe Use Tax for Massachusetts?

Answer

Massachusetts Use Tax Due On Internet, Mail Order and Other Out-ofState Purchases Made in 2018

If you purchased taxable tangible personal property out of state, over the Internet or from a catalog and did not pay Massachusetts sales tax at purchase, a Massachusetts use tax is due. If an item is exempt from sales tax (such as food, or clothing that costs $175 or less), it is exempt from use tax. If you paid a sales or use tax to another state or territory of the United States when purchasing this item, you are generally entitled to a credit against the Massachusetts use tax, up to 6.25%. See TIR 03-01 for more information. No credit is allowed for a value-added tax (VAT) paid to another country.

The following are items that are often purchased without paying sales tax. Residents owe use tax based on the purchase price.

-Electronics

-Software 

- Appliances

-Computers

-Furniture

-CDs and DVDs

-Jewelry

-Video games

-Books

-Carpet

-Artwork

-Antiques


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Article Details
Views: 1026 Created on: Jun 15, 2013
Date updated: Dec 24, 2018
Posted in: States, Massachusetts

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