Delete Pages From Legal Massachusetts Gifts Forms For Free

If while a resident of another state your vehicle was either purchased and registered in that state for more than 6 months or purchased in Massachusetts more than 6 months ago but was delivered to you out of Massachusetts by the seller, you are exempt from paying Massachusetts sales tax.

The buyer pays the sales tax, as an addition to the purchase price, to the vendor at the time of purchase. The vendor then sends the tax to Massachusetts. For motor vehicle and trailer sales, however, the buyer pays the sales tax directly to Massachusetts.

The buyer doesn't have to pay Massachusetts use tax: If the state or territory it was bought in has a reciprocal agreement with Massachusetts (allows a corresponding exemption/credit for sales/use taxes paid to Massachusetts), and.

In order for a purchase to be exempt from Massachusetts tax, an authorized federal employee must present to the vendor the GSA card with appropriate identification at the time of purchase. A Certificate of Exemption (Form ST-2) and a Sales Tax Exempt Purchaser Certificate (Form ST-5) are not required.

Vehicles transferred as a gift. You may be exempt from paying sales tax on a vehicle transferred to you as a gift from another person. The person transferring the vehicle must have met the tax laws of the state they registered it. You must pay a $25 fee and the title and registration fees.

After you register with DOR, you will receive a Sales and Use Tax Registration Certificate (Form ST-1) for each business location. The form must be displayed on the business premises where customers can easily see it.