Tax Summary for Travelers to Massachusetts
Massachusetts State Sales Tax: 5.0%
Additionally, there is also a room occupancy tax whose base is 5.7% (state portion), but which can be higher
Depending on the city or county of your destination.
To make things a little more complicated, there may be a third fee called a 2.5% Convention Center surcharge.
This is only applied to hotels in Boston that are located within a 2-3 mile radius of the Convention Center.
501(c) (3) organizations that have been determined to be tax exempt in Massachusetts are eligible for exemption
from both the 5% state sales tax on hotel rooms, but also for food and/or the gift shop.
501(c)(3) organizations are not however exempt from either the room occupancy tax and/or the Convention Center.
Sales Tax Exemption Procedures
ST2 To begin application for original registration: