Disabled Persons

A person who has lost two or more limbs, or who has permanently lost the use of at least eighty percent of two or more limbs, is eligible for an exemption from sales/use tax. This exemption applies only to one motor vehicle at a time, which must be owned and registered for the personal, non-commercial use of the purchaser or transferee.


The motor vehicle must be registered and/or titled in only the name of the individual claiming the disability, unless it is to be registered and/or titled in the names of a husband and wife.


The Massachusetts Department of Revenue (DOR) has determined that this exemption also applies to the purchase of a motor vehicle by a non-disabled legal guardian of a person who suffers from the loss of two or more limbs, or the loss of at least 80% of the use of two or more limbs.


Note: A “legal guardian” can be the parent or guardian of a minor child under the age of 18, or can be a person who has been granted legal guardianship of a disabled adult by the court.


Required documents for this exemption:

      A completed RMV-1 Form

      A completed Form MVU-33(A doctor’s letter is not accepted in lieu of a Form MVU-33)

      A court document indicating legal guardianship, if the disabled person is 18 years or older