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use tax

Use tax is a tax imposed by state taxing authorities on the purchase of goods outside the taxpayer’s state of residence when sales tax is not collected on the transaction. Use taxes are generally designed to discourage the purchase of goods that are not subject to sales tax.

In Massachusetts, use tax is imposed on the storage, use, or other consumption of tangible personal property or certain telecommunications services in the state when sales tax has not been paid. This typically applies to items purchased out of state, online, or through mail order, and brought into Massachusetts for use. The use tax rate is the same as the state's sales tax rate, which is currently 6.25%. Taxpayers are required to report and pay use tax on their Massachusetts personal income tax return or through a separate use tax return if they do not have a requirement to file an income tax return. The purpose of the use tax is to protect Massachusetts merchants from unfair competition from out-of-state sellers who do not collect Massachusetts sales tax and to ensure that all consumers within the state are taxed equally on their purchases.

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use tax

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use tax

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