Best practices include: - Automate Tax Calculations: Utilize reliable sales tax software to apply the correct 6.25% rate based on transaction specifics. - Regular Training: Educate staff on current sales tax regulations and any updates to ensure proper tax application. - Maintain Detailed Records: Keep comprehensive and organized records of all sales transactions, taxes collected, and exemptions claimed. - Conduct Periodic Audits: Perform internal audits regularly to verify compliance and identify any discrepancies. - Timely Filings: Adhere strictly to filing schedules to avoid penalties and interest. - Stay Informed: Continuously monitor updates from the Massachusetts Department of Revenue and adjust practices accordingly. - Segregate Tax Accounts: Keep sales tax collected separate from business funds to ensure availability for remittance. - Consult Professionals: Engage with tax advisors or accountants for complex compliance issues and to optimize tax strategies.