Massachusetts Imposes Convention Center Surcharges

Got story updates? Submit your updates here. ›

Massachusetts has implemented a series of surcharges related to convention center financing, impacting various transactions within the state, particularly in Boston, Springfield, and Worcester. These surcharges apply to sightseeing tours, vehicle rentals, and parking facilities, and are administered by the Department of Revenue.

Why it matters

These surcharges represent a dedicated funding stream for convention center projects, shifting a portion of the cost to those directly benefiting from or participating in tourism and related activities within specific Massachusetts cities.

The details

The surcharges include a 5% tax on sightseeing tour tickets originating or located in Massachusetts and conducted in Boston, a $10 surcharge on each vehicular rental contract signed or executed in Boston, and a $2 per day surcharge on vehicles parked in facilities built in conjunction with or as part of projects authorized by the Convention Center Financing Act, located in Boston, Springfield, or Worcester. Both new and current taxpayers are required to register with MassTaxConnect to file and pay these surcharges on a quarterly basis.

• The surcharges went into effect in 2026.
• Quarterly returns and payments are due on the 20th of the month following the end of each calendar quarter.

What they’re saying

What’s next

As these surcharges continue to be collected, it will be important to monitor how the revenue generated impacts the development and maintenance of convention center projects across the state.