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When is Massachusetts sales tax due? The Massachusetts Department of Revenue require all sales tax filing to be completed on the 20th of the month following the assigned filing period. Below, we've grouped Massachusetts sales tax due dates by filing frequency for your convenience.
Generally, anyone who pays a sales or use tax (which is legally due without any right to a refund or credit) to another state on merchandise or telecommunications services to be used in the Commonwealth is entitled to a credit against the Massachusetts use tax-up to the 6.25 percent Massachusetts sales/use tax rate.he sales tax on boats and recreational vehicles purchased from a Massachusetts dealer is collected by the dealer at the time of sale. For casual sales, the sales/use tax is due prior to registration or by the twentieth day of the following month, whichever occurs earlier.