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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.
Due Dates and Tax Rates. Sales Tax due dates depend on how frequently you file your return: 1  Monthly - 20th day of the month following the end of the reporting period. 2  Quarterly - 20th of the month following the end of the quarter (January 20, April 20, July 20, October 20). 3  Annually-January 20. 4  State Tax-The sales tax rate on food is 5%.