My wife will live in Boston for 2 months with B1/B2 visa. She want to do some shopping (clothing, footwear & bags, etc. ) in New York state and MA. How about the taxes of these 2 states and how to get taxes returning when she leave us? Thanks!

If you mean sales tax, that is not refundable.

Unlike Value Added Tax (VAT) in many Countries, Sales tax imposed by States in US are not refundable.

Indian CPA
Home - Indian CPA (http://www.indiancpa.com)

Some states DO refund the sales taxes for foreign nationals who shop. I know Texas did back in the 1980s.

Not sure if NY or MA does now, especially given the financial distress the states are currently experiencing.