Massachusetts State Tax Holiday
The Massachusetts State Tax Holiday will occur on August 13 and 14, 2011 and on those days, non-business sales at retail of single items of tangible personal property costing $2,500 or less are exempt from sales and use taxes, subject to certain exclusions. Sales tax on clothing will not be applied unless the article of clothing costs more than $175. The following items do not qualify for the sales tax holiday exemption and remain subject to tax: all motor vehicles, motorboats, meals, telecommunications services, gas, steam, electricity, tobacco products and any single item whose price is in excess of $2,500.
The holiday began as a one-day event 2004, and has been held annually since then with the exception of the summer of 2009, which was the same time the sales tax increased from 5 percent to the current 6.25 percent.