Massachusetts sales tax for contractors
What we found on official Massachusetts government pages about sales tax and tax setup for contractors. Each line shows its source and the date it was read. This is general information, not tax or legal advice. Rules change: verify with your CPA before you rely on any of it.
State sales tax rate
6.25% sales and use; no change found
Source: https://www.mass.gov/guides/sales-and-use-tax. Last verified 2026-11-02.
How contractors are taxed
contractor pays tax on materials for real property contracts; exception: if contractor installs a complete standard unit and only install/connect is needed, it acts as retailer and collects tax
Source: https://www.mass.gov/guides/sales-and-use-tax. Last verified 2026-11-02.
What this page does not cover
Local taxes, special districts, and any detail we could not confirm on an official page are left out on purpose. Confirm current rates, forms and due dates with the state agency and your CPA.
How BossHours helps
BossHours keeps your quotes, invoices and job records in one place so your accountant has what they need at filing time. It does not give tax or legal advice.
See also the contractor guides and free tools.
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