What Items Are Not Taxed in Massachusetts?

Massachusetts provides sales tax exemptions for certain essential goods and services. These exemptions help reduce costs for residents and ensure affordability for necessary items.

Tax-Exempt Items in Massachusetts

Several categories of goods and services are not subject to the 6.25% sales tax, including:

• Prescription Medications – All prescribed drugs, including controlled substances and over-the-counter medications with a valid prescription, are tax-exempt.

• Medical Devices – Items such as prosthetics, hearing aids, wheelchairs, and other medical supplies necessary for treatment or mobility are not taxed. See our Massachusetts Medical Device Tax Guide.

• Newspapers – Print newspapers are exempt from sales tax, though digital subscriptions may not qualify for the same exemption.

• Residential Utilities – Certain home utilities, including gas, electricity, and water, are tax-exempt when used for personal residences. However, commercial properties may not receive the same exemption. Read about Massachusetts Utility Tax Exemptions.

• Groceries – Most food items intended for home consumption are not taxed, though prepared foods and restaurant meals are subject to the 6.25% sales tax. 

Exceptions and Special Considerations

While many essential items are tax-free, some products have partial exemptions or restrictions:

• Dietary Supplements – Some supplements and vitamins may be subject to sales tax depending on classification.

• Luxury or Non-Essential Medical Items – Certain cosmetic procedures or elective medical devices may not qualify for exemption.

• Commercial Utility Usage – Businesses generally do not receive the same tax exemptions on utilities as residential consumers.

Conclusion

Massachusetts exempts various essential items, including prescription medications, medical devices, newspapers, and residential utilities, from sales tax. However, some exceptions apply, particularly for non-essential or commercial use. Understanding these exemptions can help consumers and businesses manage expenses more effectively.