No tax is due upon the initial titling and/or registration of trailers that have been assembled from trailer kits, provided the owner produces proof that Massachusetts sales tax was paid at the time of purchase of the kit.
If the tax was paid to an out-of-state retailer and the kit was purchased less than six months ago, then reciprocity rules apply. Please see the Reducing the Tax Due section for more information on reciprocity.
Required documents for this exemption:
• A completed RMV-1 Form
• Copy of the invoice showing that tax was paid to the retailer