MA Massachusetts

Every invoice behind this state's determined liability — ship-to, class, and taxability.

⬇ VDA worksheet ← All states

DETERMINED LIABILITY

$1,937 – $1,937

floor – combined · 6.25% / 6.25%

TAXABLE RENTAL BASE

$30,996

the driver of the liability

INVOICES

$30,996 total revenue

NON-TAXABLE / EXEMPT

$0 offshore · $0 cert-exempt

Matrix rule:

Rental taxable

Service non-taxable

Resale taxable

research-general

General rule: services exempt unless enumerated; load testing not enumerated. Only HI/NM/SD/WV tax services by default. CPA-confirm per state.

Invoices shipped to MA

Invoice	HWI #	Customer	Date	Total	Class	Taxability	Source
24205	HWI-25-042	DEME Offshore	2025-03-18	$11,624	rental	TAXABLE (rental)	packing-list · echoes-HQ
24505	HWI-26-222	Woods Hole Oceanographic Institution	2026-06-05	$8,457	rental	TAXABLE (rental)	packing-list · distinct
24343	HWI-25-407	EBI Cranes	2025-09-30	$6,111	rental	TAXABLE (rental)	packing-list · distinct
24400	HWI-25-582	Woods Hole Oceanographic Institution	2025-12-31	$4,803	rental	TAXABLE (rental)	packing-list+gl · distinct

Determined liability = taxable rental (+ resale, + service where the state taxes services) × rate. Offshore rows are treated as exempt (cert-controlled). Floor = state base; combined adds avg local. Figures are pre-exemption-certificate and pre-credit — CPA/SALT validate before filing.