Are Shoes Taxable in Massachusetts?

If you’re shopping for shoes in Massachusetts, you might be wondering whether you’ll need to pay sales tax on your purchase. The answer, like many tax-related questions, is: it depends. Massachusetts has specific rules regarding the taxation of footwear, and understanding these can help you budget effectively. Whether you’re a resident or just visiting, knowing the ins and outs of shoe taxes in Massachusetts can save you from unexpected costs at the checkout.
Are Shoes Taxable in Massachusetts?

In Massachusetts, most retail items, including shoes, are subject to the state’s sales tax. The current Massachusetts sales tax rate is 6.25%. This means that unless your purchase qualifies for an exemption, you’ll likely pay this tax on your shoes. However, there are a few exceptions and special circumstances to keep in mind.
When Are Shoes Tax-Free in Massachusetts?
Massachusetts offers a Sales Tax Holiday each year, typically in August, during which certain items, including shoes priced under a specific threshold, are exempt from sales tax. For example, shoes priced under $175 per pair are often tax-free during this weekend. This is a great opportunity for shoppers to save on back-to-school or seasonal footwear purchases.
Exemptions for Specific Types of Shoes
Certain types of shoes may qualify for exemptions under specific conditions. For instance, medical footwear prescribed by a healthcare professional is often exempt from sales tax. Additionally, shoes purchased for resale or as part of a business inventory may also be exempt, provided proper documentation is presented.
Type of Shoe | Taxable? |
---|---|
Regular Footwear | Yes (6.25% tax) |
Medical Footwear (Prescribed) | No |
Shoes Under $175 (During Tax Holiday) | No |

How to Save on Shoe Purchases in Massachusetts

If you’re looking to minimize costs, timing your purchase during the Massachusetts Sales Tax Holiday is a smart strategy. Additionally, consider buying medical footwear with a prescription to avoid taxes. For businesses, ensure you have the necessary documentation to claim tax exemptions on inventory purchases.
📌 Note: Always verify the current tax laws or consult a tax professional, as regulations can change.
Key Takeaways

- Regular shoes in Massachusetts are taxable at 6.25%.
- Medical footwear and shoes purchased during the Sales Tax Holiday may be exempt.
- Businesses can claim exemptions for resale inventory with proper documentation.
Summary Checklist:
- Check if your shoe purchase qualifies for the Sales Tax Holiday.
- Obtain a prescription for medical footwear to claim tax exemption.
- Keep receipts and documentation for business-related shoe purchases.
What is the sales tax rate on shoes in Massachusetts?
+The sales tax rate on shoes in Massachusetts is 6.25%, unless they qualify for an exemption.
Are shoes tax-free during the Massachusetts Sales Tax Holiday?
+Yes, shoes priced under $175 per pair are typically tax-free during the annual Sales Tax Holiday in August.
Can I avoid tax on medical footwear in Massachusetts?
+Yes, medical footwear prescribed by a healthcare professional is exempt from sales tax.
In summary, while most shoes in Massachusetts are taxable, there are opportunities to save through exemptions and the annual Sales Tax Holiday. By staying informed and planning your purchases strategically, you can keep your footwear budget in check. Whether you’re buying for personal use or business, understanding these rules is key to maximizing your savings. (Massachusetts sales tax,shoe tax exemptions,Sales Tax Holiday)