Taxation on Electronic Commerce in MassachussettsThe sale of goods over the Internet and sale of tangible personal property through traditional means are treated alike for taxing purpose in Massachusetts. The sale of goods over the Internet is subject to the rules of “nexus”, as well as Massachusetts’s sales and use tax laws. Businesses are required to calculate and pay use tax for their entire taxable activities. In Massachusetts goods and services are subject to a standard use tax rate of 5 percent.
The following questions have been addressed in this article:What are the responsibilities of sales or use tax vendor?
When is Use tax not applicable?
What are the Reseller's obligations?