In Massachusetts, there are a few ways to heat your home without paying sales tax. According to an article, one item is home heating oil.
Homeowners and renters who pay individual heating bills are exempt from paying sales tax on home heating oil. Small businesses (with five or fewer employees) are also exempt. The article clarifies that "the exemption applies to all home heating fuel, no matter what the quantity."
Other items for home heating that are tax-free include the sales of the following:
combustible fireplace logs
Sales tax rates by jurisdiction are changing constantly, and continue to grow in complexity. Compliance is key to avoid expensive audits and penalties.