In Massachusetts, clothing and footwear priced $175 or less per item/pair are exempt from sales tax. Sales tax applies to any individual clothing item or pair of shoes priced above $175. Only the amount above $175 is taxed at 6.25%.
Tax Calculation Example
For example, a $200 pair of shoes would be taxed at 6.25% on the $25 over the $175 exemption limit.
Additional Information
- The sales tax rate is 6.25% statewide.
- There are no additional local sales taxes.
- The 6.25% rate applies to all purchases statewide unless specifically exempted.
- Shipping charges are generally not taxable in Massachusetts if listed separately on the invoice.
- This exemption includes ordinary shoes, shoelaces, athletic cleats, ski boots, and other footwear priced under $175.