What qualifies in Massachusetts
The item-by-item list — including the borderline cases. Dates and the short version live on the Massachusetts holidays page.
What qualifies
$2,500 or less per item, bought by an individual for personal use| Item | Price cap | Tax status |
|---|---|---|
| Almost anything you'd buy in a store for yourself Massachusetts flips the usual setup — the list to check is what's left out, not what's in | $2,500 | Exempt |
| Laptops and desktop computers | $2,500 | Exempt |
| Computer printers | $2,500 | Exempt |
| Televisions | $2,500 | Exempt |
| Stereo receivers and speakers | $2,500 | Exempt |
| Furniture — a sofa, a dining table | $2,500 | Exempt |
| Custom-ordered furniture order and pay in full over the weekend; delivery can come later | $2,500 | Exempt |
| A suit or a dress | $2,500 | Exempt |
| A wedding dress over $2,500 only the first $175 comes off the taxable price | $2,500 | Exempt |
| Cell phones and telephones the handset qualifies; the phone service doesn't | $2,500 | Exempt |
| Canoes, kayaks and rowboats anything without a motor | $2,500 | Exempt |
| Motorized bicycles Massachusetts doesn't treat these as motor vehicles | $2,500 | Exempt |
| Rentals of 30 days or less pay the whole rental over the weekend; cars and motorboats are out | $2,500 | Exempt |
| Online orders order and pay during the weekend, Eastern time — delivery can come later | $2,500 | Exempt |
| Items bought with a rain check any rain check works, as long as you spend it that weekend | $2,500 | Exempt |
| Packages sold at one price the whole bundle has to come in at $2,500 or less | $2,500 | Exempt |
| Several items in one trip no limit on the total — each item just has to be $2,500 or less on its own | $2,500 | Exempt |
What's left out
| Item | Price cap | Tax status |
|---|---|---|
| Restaurant meals takeout counts as a meal too | — | Not exempt |
| Alcoholic beverages including a drink served with dinner | — | Not exempt |
| Motor vehicles | — | Not exempt |
| Motorboats and jet skis | — | Not exempt |
| Snowmobiles and recreation vehicles the state files these under motor vehicles | — | Not exempt |
| Telecommunications services the phone is fine, the plan isn't | — | Not exempt |
| Prepaid calling cards | — | Not exempt |
| Natural gas, steam and electricity gas here means the utility, not gasoline | — | Not exempt |
| Tobacco products and e-cigarettes | — | Not exempt |
| Marijuana and marijuana products edibles, drinks, oils and topicals included | — | Not exempt |
| Any single item over $2,500 the whole price is taxed, not just the part above $2,500 | — | Not exempt |
| Purchases by a business | — | Not exempt |
| Anything you buy for business use still taxed even when you're buying it as an individual | — | Not exempt |
Timing that makes or breaks it
| Item | Price cap | Tax status |
|---|---|---|
| Layaway Massachusetts is the odd one out — layaway never qualifies here | — | Not exempt |
| A deposit paid before the weekend putting money down early kills the break, even if you pay the rest during the holiday | — | Not exempt |
| An order you already promised to pay for signing a binding contract beforehand disqualifies the purchase | — | Not exempt |
| Cancelling and re-booking an earlier purchase stores can't re-ring a prior sale to make it qualify | — | Not exempt |
| Rentals longer than 30 days | — | Not exempt |
| A rain check spent after the weekend | — | Not exempt |
| Delivery after the weekend fine — what matters is that you paid in full during the holiday | $2,500 | Exempt |
| Swapping an item afterward an even exchange for the same item at the same price stays tax-free | $2,500 | Exempt |
Full list: Massachusetts DOR, Sales Tax Holiday FAQ and regulation 830 CMR 64H.1.8 — checked on 2026-08-14. When an item isn't on this page, that publication is the place to look.