Generally, the purchase of a motor vehicle or trailer outside Massachusetts that is later brought to or used in Massachusetts is exempt from Massachusetts use tax. However, if the motor vehicle or trailer was purchased outside Massachusetts and brought into Massachusetts within six months of the purchase date, use tax may be due.
The following documents are required for this transaction:
• Completed Form MVU-29
• Proof of tax paid to the state of purchase, if the vehicle was purchased less than six months ago