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Massachusetts has a general sales tax of 5 percent, with exemptions for food and clothing purchases under $175. The sales tax is the second-largest source of tax revenue for the state, and is projected to generate just over $4 billion in the coming fiscal year. Of the 45 states that have a general sales tax, Massachusetts ranks last in terms of the revenue the sales tax raises as a percentage of personal income.
April 2, 2009 | PDF | Factsheet