Individuals that purchased items online or out of state and did not pay Massachusetts sales tax on the purchase, are required to pay Use Tax on the items. Items that are non taxable, such as food and clothing less than $175, are exempt from Use Tax.
If you paid sales tax to another state, you may claim a credit for the tax paid to that state. For example, if you paid 4% tax to another state and Massachusetts charges 6.25%, your use tax amount would be the difference (2.25%) on the purchase price. If you paid more than the Massachusetts sales tax percentage, no credit is allowed on the state return.
See the Massachusetts instructions for Safe Harbor rules for estimating the Use Tax.