Out-of-state Web-based retailers are taking a stand against paying sales tax in the state of Massachusetts.

According to a directive from the Department of Revenue, any online retailer vendor headquartered outside of the state is required to register, collect and remit sales tax. In Massachusetts, this is 6.25%. The directive applies to companies that sold more than $500,000 annually in the state and made sales for in-state delivery in 100 or more transactions.

The rule, called Department of Revenue Directive 17-1, will take hold on July 1. However, retailers are not going down without a fight.

Enlisting the help of NetChoice, a national trade association that represents online retailers, and the American Catalog Mailers Association, retailers are working to block the directive. Specifically, the…