Massachusetts Sales Tax

[MarvBear]

Information from NADA Title & Registration Textbook 2004

 

Massachusetts Sales and Use Tax Applicable to Registration

 

 

Registration and titling fees are due at the time of registration. Sales tax is due on or before the 20th day of the month following the date of purchase or the first use in Massachusetts, if the vehicle is purchased outside of Massachusetts. Sales tax on vehicles is paid to the D.O.R. through R.M.V. A paid sales tax receipt or sales tax exemption receipt must be filed with all new registrations. SALES AND USE TAX 5%. CREDIT ALLOWED for TRADE-IN from a Massachusetts approved dealer. CREDIT ALLOWED for sales tax paid in another state if under a reciprocity agreement, which must be verified with each state. However, if the tax rate is less than Massachusetts, additional tax must be paid. NON-RESIDENTS: EXEMPT sales and use tax on proof of 6 months registration or tax receipt. EXCISE tax bill (personal property tax) is sent in the mail once each year from the city or town where the vehicle is garaged. The tax is $25.00 per $1,000.00 value.