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Massachusetts has a 6.25% state sales tax on most goods (raised from 5% in 2009). There is no sales tax on food items, but prepared meals purchased in a restaurant are subject to a meal tax of 6.25% (in some towns voters chose to add a local 0.75% tax, raising the meal tax to 7%, with that incremental revenue coming back to the town).
Discounts and allowances are reductions to a basic price of goods or services.. They can occur anywhere in the distribution channel, modifying either the manufacturer's list price (determined by the manufacturer and often printed on the package), the retail price (set by the retailer and often attached to the product with a sticker), or the list price (which is quoted to a potential buyer ...
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The above applies when the retailer is the source of the coupon, since the product is offered at the post-coupon price. In jurisdictions seeking to tax more, [25] if the coupon is issued by the manufacturer, the original price is still paid but some of the price is covered by the manufacturer instead of the consumer and the full price remains ...
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The state imposes a 6.25% sales tax [300] on retail sales of tangible personal property—except for groceries, clothing (up to $175.00), and periodicals. [303] The sales tax is charged on clothing that costs more than $175.00, for the amount exceeding $175.00. [ 303 ]
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