My department sells merchandise (mugs, t-shirts, reprints, etc.). Do we need to collect sales tax?
It depends on the nature of the item. Massachusetts sales tax is 5 percent of the sales price of the item. However, many items are exempt from sales tax. For details, see Massachusetts Department of Revenue – A Guide to Sales & Use Tax. If you believe that your DLC owes sales tax on items that it sells, contact Anshu Tiku, 617-252-4532.
