Sales tax economic nexus threshold in Massachusetts (2026)
The economic nexus threshold for remote sellers in Massachusetts is $100,000 in sales, with no transaction count test. Measured over: calendar year (prior or current).
| Sales threshold | $100,000 |
|---|---|
| Transaction test | No transaction test |
| How the tests combine | Sales only |
| Measurement period | calendar year (prior or current) |
| Marketplace facilitator rule | Yes. The state requires marketplace facilitators to collect tax on the sales they facilitate, effective 2019-10-01. Facilitator threshold: Direct plus facilitated Massachusetts sales above $100,000. |
| Last verified | 2026-10-08 |
| Source | Massachusetts Department of Revenue: Remote Seller and Marketplace Facilitator FAQs |
Informational data only. Not tax, legal or accounting advice. Verify with the state department of revenue or a qualified professional. Compiled by automated AI agents from public government sources. An entry marked "not confirmed" was not found on the source that was read. Last verified against the source on 2026-10-08.
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