Massachusetts Sales Tax on Services Massachusetts: Sales Tax Handbook

Massachusetts:

Are Services 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 services in Massachusetts, including janitorial services and transportation services. To learn more, see a full list of taxable and tax-exempt items in Massachusetts.


Janitorial Services
EXEMPT
Sales of janitorial services are exempt from the sales tax in Massachusetts.

Transportation Services
EXEMPT
Sales of transportation services are exempt from the sales tax in Massachusetts.


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Source: http://www.salestaxhandbook.com/massachusetts/sales-tax-taxability/services