Massachusetts DOR Updates Sales, Use Tax Guide

The Massachusetts Department of Revenue (DOR) published an updated sales and use tax guide. The guide includes information on Massachusetts sales and use tax, such as the types of transactions subject to tax and the obligations of buyers and sellers to comply with the law. The guide also provides a list of transactions exempt from sales and use tax and addresses vendor registration requirements for businesses in Massachusetts, remote sellers exceeding $100,000 in annual sales, and marketplace facilitators. [Mass. Dep’t of Revenue, Sales and Use Tax, 04/30/26]

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