Does Massachusetts Have Tax on Shoes?

In Massachusetts, there is no sales tax on clothing and shoes less than $175. Over $175, you pay tax on the excess amount. The tax rate is 6.25% for the state. Cities and towns may add up to 0.75% tax on restaurant meals.
Sellers in Massachusetts collect 6.25% sales tax on items sold. However, shoes under $175 are tax-free. Sellers also collect taxes for other states if sales exceed state thresholds. Threshold rules differ by state.
The state sales tax guide has general details for Massachusetts. It lists taxable transactions and exempt items. It tells buyers and sellers what they must do to comply.

In 2021, U.S. online sales of clothing, shoes, and accessories passed $180 billion. Expected to top $295 billion in 2025. This means major sales tax revenue for most states. Tax rules vary. Some states only tax certain items. Over a dozen exempt some clothing during tax holidays. Only no-tax states fully exempt all clothing.