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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.
Sales/use tax returns that are not filed on or before the due date are subject to interest and penalty charges. The penalty for late payment is one percent of the unpaid tax shown on the return per month (or fraction thereof), up to a maximum of 25 percent.ince State X has a sales tax rate less than the 6.25 percent Massachusetts rate, you owe a use tax in Massachusetts of $31.50 - $87.50 (6.25 percent Massachusetts sales tax obligation) minus $56 (4 percent State X sales tax payment).