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Massachusetts use tax on out of state purchases, and online shopping.
Out of state purchases in more than one state, and online shopping. All together does not reach or exceed $1,000, if that affects Massachusetts use tax.
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June 1, 2019
10:24 AM
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State tax filing
The $1000 amount refers to a "safe harbor" method of calculating use tax on items costing less than $1000. They are not exempt.
https://www.mass.gov/service-details/individual-use-tax
June 1, 2019
10:24 AM