Massachusetts Sales Tax on Leases and Rentals Massachusetts: Sales Tax Handbook

Massachusetts:

Are Leases and Rentals subject to sales tax?

While Massachusetts' sales tax generally applies to most transactions, certain items have special treatment in many states when it comes to sales taxes. This page describes the taxability of leases and rentals in Massachusetts, including motor vehicles and tangible media property. To learn more, see a full list of taxable and tax-exempt items in Massachusetts.


Motor Vehicles
TAXABLE
In the state of Massachusetts, any rentals made in Boston will be subject to an additional surcharge.

Tangible Media Property
TAXABLE
Sales of tangible media property are subject to sales tax in Massachusetts.



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Source: http://www.salestaxhandbook.com/massachusetts/sales-tax-taxability/leases-and-rentals