Tax Type

Tax Type Sales Tax

Massachusetts imposes a sales and use tax on retail sales. In addition to the sales and use tax, there are several separate excises, each limited to a particular type of commodity. These special excises have not been included in this tax expenditure budget. Read more

Fiscal Year 2023 Salex Tax (in Millions)

3.000
Exempt Entities

Exempt Entities

3.000

530.0

554.0

582.1

593.7

613.9

3.100
Exempt Products/Services

Exempt Products/Services

3.100

1,834.7

1,912.0

1,961.9

2,018.7

2,086.6

3.200
Exempt, Taxed Under Another Excise

Exempt, Taxed Under Another Excise

3.200

691.1

670.0

666.6

668.3

670.1

3.300
Exempt Component of a Product or Consumed in Production

Exempt Component of a Product or Consumed in Production

3.300

819.9

819.1

825.6

835.6

841.0

3.400
Exemptions for Specified Uses of Products/Services

Exemptions for Specified Uses of Products/Services

3.400

1,031.4

1,003.9

1,009.1

1,076.8

1,127.9

3.600
Miscellaneous Exemptions

Miscellaneous Exemptions

3.600

188.6

175.8

201.3

212.8

215.6

Total

5,095.7

5,134.8

5,246.6

5,405.9

5,555.1

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