Massachusetts Sales Tax Payment and Reporting Rules

Reporting period:

• Generally: Monthly, by 20th day of the month.
• Other: Quarterly (due by 20th of the month after the end of the quarter), if annual tax is over $100 but $1,200 or less; annually, if annual tax is $100 or less.
• Administration:
  Department of Revenue
  PO Box 7010
  Boston, MA 02204
  Phone: 617-887-6367; 800-392-6089