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The Massachusetts sales tax is 5 percent of the sales price or rental charge of tangible personal property or certain telecommunications services sold or rented in the Commonwealth. (For a detailed definition of "sales price," please see M.G.L. Chapter.64H, Section 1). The sales tax generally is paid to the vendor as an addition to the purchase price. The buyer pays the sales tax to the vendor at the time of purchase; the vendor then remits the tax to the Commonwealth. Hence, the tax is on personal property and rental charges only, not labor. However if labor is a component part of making the personal property, it is then part of the sales price.

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16y ago

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