In Massachusetts an Excise Stamp Tax (MGL c.64D, s.1) shall apply to deeds, instruments or writings whereby any lands, tenements or other realty sold shall be granted, assigned, transferred or otherwise conveyed to, or vested in, the purchaser...when the consideration of the interest or property conveyed, exclusive of the value of any lien or encumbrance remaining thereon at the time of sale. There is no excise tax due where the consideration stated is less than $100.00.
The excise tax rate is $4.56 per $1000.00 of consideration, rounded up to the nearest $500. For example: if a consideration is stated as $1,546,300.00, then the deeds excise is calculated using $1,546,500.00 and the total fee would be $7,052.04.
Please note: a separate check is required for excise tax payments.