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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Massachusetts use tax on out of state purchases, and online shopping.

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

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