Sales Tax Holiday Information Center

The Sales Tax Holiday legislation was signed into law by Governor Mitt Romney on Wednesday, August 2, 2006.  RAM would like to thank the Governor and the members of the State Senate and House of Representatives for their support of the 2006 holiday and the Massachusetts retail community.

The law establishes Saturday, August 12 and Sunday, August 13, 2006, as Sales Tax Holidays in the Commonwealth.  Similar to the past two holidays, on those two days, no excise shall be imposed upon non-business retail sales of tangible personal property with a single item price of less than $2,500.  Sales of telecommunications services, tobacco products, gas, steam, electricity, motor vehicles, motorboats, meals and items priced over $2,500 are exempt from the holiday and remain subject to the sales tax. 

In a change from the past two holidays, prior sales and layaway sales this year are ineligible.  As stated in the MA Department of Revenue's (DOR) Technical Information Release (TIR), “Layaway sales do not qualify for the sales tax holiday, even if the last required payment (or payments necessary to complete the transaction) are made on August 12 or 13, 2006.”

The TIR provides specific rules and guidance for retailers and consumers on the implementation and operation of the 2006 sales tax holiday.  Again this year RAM is working closely with DOR to answer all of your questions regarding the holiday.

To help you prepare for the holiday weekend, we've posted all the information you'll need below, including the TIR, a list of Frequently Asked Questions and the Purchaser's Certification of Non-business Use form, required for purchases of items of over $1,000.

TIR 06-13: The 2006 Massachusetts Sales Tax Holiday Weekend Sales and Use Tax

Frequently Asked Questions

Purchaser's Certification of Non-business Use

A copy of the law (unsigned version)