Massachusetts compliance at a glance
- Sales tax: 6.25% state rate. State 6.25%; uniform statewide. No local sales tax.
- Late fees: Up to 1.5% per month. (Mass. Gen. Laws ch. 271, §49) Civil usury cap 20%/yr; criminal usury 20%+ requires registration.
- Written contracts: Required for jobs over $1,000.
- Prompt-pay law: Massachusetts Prompt Payment Act (Mass. Gen. Laws ch. 149 §29E). Pay apps must be approved within 15 days; payment within 45 days of submission. Interest at prime + 1% if late.