| Revenue threshold | $100,000 |
| Logic | Revenue only |
| Measurement period | calendar year |
| Effective date | 2019-10-01 |
| Current revenue | $4,942 |
| Current transactions | 48 |
| Threshold % | 4.9% |
Massachusetts (MA)
None · 5% of threshold
| Phone | (617) 887-6367 |
| Website | https://www.mass.gov/orgs/massachusetts-department-of-revenue |
| Filing portal | https://mtc.dor.state.ma.us/mtc/ |
Bars show Massachusetts revenue per period. Red dashed line is the revenue threshold ($100,000), for calendar year states, that's the per-window target, so single-month bars exceeding it would obviously be over.
Yearly totals
| Year | Revenue | Transactions | % of threshold |
|---|---|---|---|
| 2026 | $4,942 | 48 | 4.9% |
| 2025 | $4,857 | 48 | 4.9% |
Massachusetts exempts clothing from sales tax for items under $175. Items under $175 exempt; only the amount over $175 is taxable on a single item.
No filings recorded for Massachusetts.