An Act relative to sales tax reduction to 5%

This bill (SD 291) gradually reduces Massachusetts' statewide sales tax rate from 6.25% to 5% over three years. It lowers the rate to 5.84% effective August 1, 2026; then to 5.43% on August 1, 2027; and finally to 5% on August 1, 2028. The changes apply to all retail sales subject to the state sales tax under Chapters 64H and 64I of the General Laws. This directly affects consumers purchasing goods and businesses collecting sales tax, as their tax burden will decrease incrementally over the specified timeline.