Exemptions from Sales/Use Tax

In certain circumstances provided by law and regulations, customers may be exempt from paying sales/use tax. To qualify for an exemption, a customer should bring proof of exemption when he/she applies for a Title.


This section provides information on the following types of exemptions:

      Out-Of-State Vehicles Previously Titled in Massachusetts

      Family Transfer


      Surviving Spouse

      Inheritance (By Beneficiary)

      Disabled Persons

      Disabled Veterans

      Government Agency

      Exempt Organizations

      Repossession by Lienholder

      Insurance Acquisition Of Salvage Vehicle

      Contest, Drawing, or Raffle

      Common Carrier (Intra-City Busing)

      Fire Engine Or Ambulance

      Business Entity

      Heavy Equipment

      Trailer Kits


Please note: For tax purposes, sole proprietors are treated as individuals. This means that any exemption may be used for a vehicle transferred to or from a sole proprietor, provided that the transfer meets the exemption criteria.