Hi Azam,

Below is the solution that would meet your requirement

1. Navigate to Tax Manager responsibility
2. Go to Product Fiscal Classification to define the item/ categories for which is rate is applicable
3. Navigate to the Create Tax Exception page.
4. Enter the tax regime, configuration owner, and tax to which this tax exception belongs.
5. Select the exception rate type for this tax exception:
A Discount of 50% on the original rate.
6. Also put an additional condition for ship to location state is "MA".

Regards,
Abhi