Massachusetts Sales Tax Registration

In Massachusetts it is called the Sales and Use Tax Registration Certificate. The Massachusetts Department of Revenue issues it.

Who has to register in Massachusetts, how to apply, what it costs, how long it takes, and what you file once you have it.

Massachusetts sales tax registration at a glance

What it is called: Sales and Use Tax Registration Certificate; Full name: Sales and Use Tax Registration Certificate (Form ST-1). Number issued: Massachusetts Account ID (or Federal ID number).
Who issues it: Massachusetts Department of Revenue; Apply online through MassTaxConnect (Register a New Business). Registration is online only.
State fee: No fee published; DOR's registration instructions mention no fee. By statute, any registration fee is set annually by the Commissioner of Administration.
Processing time: No firm estimate; Applicants get a confirmation email when the online registration is submitted; once approved, DOR mails a Form ST-1 certificate for each location. DOR does not publish a processing time.
Remote seller threshold: $100,000 in sales; Measurement period: prior or current calendar year. In effect since October 1, 2019.
Filing frequency: Monthly, quarterly or annual by tax collected per year; $100 or less a year: annual. $101 to $1,200: quarterly. $1,201 or more: monthly. New businesses must file and pay electronically. A return is required for every period even when no tax is due.
State rate: 6.25%; No local general sales tax. Cities and towns may adopt a 0.75% local option meals excise, for 7% on restaurant meals.

How to register in Massachusetts

Where to apply: Apply online with the Massachusetts Department of Revenue. There is no paper application. MassTaxConnect (Register a New Business)
What you need: EIN for all businesses (sole proprietors without employees use an SSN); officer names, titles and SSNs for non-sole-proprietors. Entities register with the Secretary of the Commonwealth separately.
What the application covers: Sales and use tax, sales tax on meals, telecommunications services, room occupancy excise, withholding tax, marijuana retail taxes and Paid Family and Medical Leave.
How long it takes: Applicants get a confirmation email when the online registration is submitted; once approved, DOR mails a Form ST-1 certificate for each location. DOR does not publish a processing time.
What it costs: DOR's registration instructions mention no fee. By statute, any registration fee is set annually by the Commissioner of Administration.
Renewal: DOR does not describe a renewal. By statute, certificates may be issued for a term of at least three years and renewed without an additional fee; they can be suspended or revoked.

After you register

How often you file: Monthly, quarterly or annual by tax collected per year. $100 or less a year: annual. $101 to $1,200: quarterly. $1,201 or more: monthly. New businesses must file and pay electronically. A return is required for every period even when no tax is due.
Due date: 30th day after the end of the period.
Periods with no sales: You still file a return for every period, even with no sales.
Prepayments: Vendors with over $150,000 in cumulative tax liability in the prior year must make advance payments before the return is due (G.L. c. 62C, s. 16B).
Rates and sourcing: The state rate is 6.25%. No local general sales tax. Cities and towns may adopt a 0.75% local option meals excise, for 7% on restaurant meals.
Late returns: Late filing: 1% of the balance due per month or part of a month, up to 25%. Late payment: 1% of the unpaid tax per month, up to 25%. Interest is the federal short-term rate plus 4%, compounded daily.

Massachusetts rules in plain English

In Massachusetts, you register with the Department of Revenue (DOR) to collect sales and use tax. DOR then mails a Sales and Use Tax Registration Certificate, Form ST-1, for each business location. Registration is online only, through MassTaxConnect. Choose Register a New Business and have your EIN, start date and owner details ready. You must register before you open. You get a confirmation email when you apply, and the certificate comes by mail once approved. DOR does not publish a processing time. Post the certificate where customers can see it. DOR sets your filing schedule by how much tax you collect. Over $1,200 a year files monthly, $101 to $1,200 quarterly, and $100 or less annually. Returns are due on the 30th day after the period, and new businesses must file and pay online. Large vendors also make advance payments. The rate is 6.25%, with no local sales tax, though many towns add 0.75% on restaurant meals. Software, including SaaS, is taxable. Remote sellers must register once Massachusetts sales pass $100,000 in a calendar year. The mistake to avoid: skipping zero returns. DOR requires a return every period, even when no tax is due.

Sources: Massachusetts Department of Revenue · MassTaxConnect (Register a New Business)

More Massachusetts facts

Massachusetts taxes standardized software however delivered, and charges to access software on a remote server (SaaS). Other digital products like music, video and e-books delivered electronically are not taxed. Source
Clothing is exempt up to $175 per item; tax applies only to the amount over $175. Source
Since a FY21 budget change, sales tax returns are due on the 30th day after the period, and vendors with over $150,000 in prior-year liability make advance payments. Source
A business must register with DOR before it opens, and must display a Form ST-1 certificate at each location. Source
Massachusetts has no transaction-count test for remote sellers; only the $100,000 sales test applies. Source

We register you in Massachusetts

Answer a few questions about your business. We prepare your Massachusetts Sales and Use Tax Registration Certificate application, file it with DOR, and send you the number. $199 per state. Any state fee is separate.

Start my Massachusetts registration

Massachusetts sales tax registration FAQ

Do I need to register for Massachusetts sales tax?

A vendor that sells, rents or leases tangible personal property or telecommunications services in Massachusetts, has a business location or soliciting representatives there, or delivers, repairs or installs goods there must register before opening. Sellers with no physical presence must register after $100,000 in sales in Massachusetts (measurement period: prior or current calendar year).

How long does it take to get a Massachusetts Sales and Use Tax Registration Certificate?

Applicants get a confirmation email when the online registration is submitted; once approved, DOR mails a Form ST-1 certificate for each location. DOR does not publish a processing time.

What does a Massachusetts Sales and Use Tax Registration Certificate cost?

DOR's registration instructions mention no fee. By statute, any registration fee is set annually by the Commissioner of Administration. Source: G.L. c. 62C, s. 67. Our fee to prepare and file the application is $199.

When do I file Massachusetts sales tax returns?

Filing frequency: monthly, quarterly or annual by tax collected per year. $100 or less a year: annual. $101 to $1,200: quarterly. $1,201 or more: monthly. New businesses must file and pay electronically. A return is required for every period even when no tax is due. Due date: 30th day after the end of the period. File a return every period, even with no sales. Source: AP 616.3.

Do I need to register in Massachusetts as a remote seller?

Sellers with no physical presence must register after $100,000 in sales in Massachusetts (measurement period: prior or current calendar year). Since Oct. 1, 2019, a marketplace whose direct and facilitated Massachusetts sales exceed $100,000 in a calendar year must register and collect on all facilitated sales, including software subscriptions (830 CMR 64H.1.9; DOR Remote Seller and Marketplace Facilitator FAQs). Source: 830 CMR 64H.1.9.

Nearby states

This page summarizes Massachusetts sales tax registration rules for general information and is not tax advice. Confirm current requirements with the Massachusetts Department of Revenue or your tax adviser. State rules last checked October 2, 2026.