Out-Of-State Vehicles Previously Titled in Massachusetts
A customer who wishes to obtain a Massachusetts Title for a vehicle currently titled out-of-state but previously titled in Massachusetts may be exempt from sales tax, provided that he/she is the same owner.
Required documents for this exemption:
- Proof that the vehicle was previously titled in Massachusetts
- Proof of tax paid
Family Transfer
A Family Transfer exemption may be allowed when an individual transfers ownership of a vehicle that was previously registered to a family member. Family relations that are eligible for this exemption are:
This includes step-parents, step-children, step-siblings, half-siblings, and adopted children. It does not include grandparents and grandchildren, or any other relations not listed above.
Required documents for this exemption:
- A completed RTA Form
- A completed Form MVU-26
- Cancel registration/plate https://www.mass.gov/how-to/cancel-your-vehicle-registration-license-plates
- Renew registration https://www.mass.gov/how-to/renew-your-vehicle-or-trailer-registration
- Proof of Ownership
- Proof of tax paid, if the vehicle was purchased out-of-state less than six months ago.
Please see the Reducing the Tax Due section for more information on reciprocity.
An exemption is allowed on a jointly-owned vehicle transferred to a family member of either owner.
Gift
A transfer of a motor vehicle by a donor to a recipient without any consideration (money, goods, services, or assumption of debt) is eligible for an exemption from the sales/use tax.
The Gift exemption is not allowed if:
- There is a lien on the vehicle
- A vehicle is gifted to a company
- A vehicle is gifted from a company
Required documents for this exemption:
- A completed RTA Form
- A completed Form MVU-26
- Cancel registration/plate https://www.mass.gov/how-to/cancel-your-vehicle-registration-license-plates
- Renew registration https://www.mass.gov/how-to/renew-your-vehicle-or-trailer-registration
- Proof of Ownership
- Proof of tax paid, if the vehicle was purchased out-of-state less than six months ago.
Please see the Reducing the Tax Due section for more information on reciprocity.
A $25 processing/handling fee is charged for a Gift Exemption.
Surviving Spouse
The transfer of a motor vehicle following the death of an owner to a surviving spouse, with or without a will, is exempt from the sales/use tax.
The transfer of ownership must meet the following conditions in order to be eligible for the sales/use tax exemption:
- The decedent listed on the death certificate must be the same as the decedent listed on the Title
- The surviving spouse must be listed on the death certificate as “Spouse”
Required documents for this exemption:
- A completed RTA Form
- A completed Affidavit of Surviving Spouse
- Cancel registration/plate https://www.mass.gov/how-to/cancel-your-vehicle-registration-license-plates
- Renew registration https://www.mass.gov/how-to/renew-your-vehicle-or-trailer-registration
- Copy of the death certificate
- Proof of Ownership
- Proof of tax paid, if the vehicle was purchased out-of-state less than six months ago.
Please see the Reducing the Tax Due section for more information on reciprocity.
For more information on titling requirements, please refer to the Surviving Spouse section.
Inheritance (By Beneficiary)
The transfer of a motor vehicle following the death of an owner to someone other than a spouse may be exempt from sales/use tax, regardless of whether there is a will or not.
The transfer of ownership must meet the following conditions in order to be eligible for the sales/use tax exemption:
- Both the executor and transferee must sign the Form MVU-27.
- The name(s) of the transferee(s) must appear as the Owner(s) on the RTA Form.
- An affidavit on the administrator’s/executor’s letterhead may be substituted for the Form MVU-27. The affidavit must contain the signatures of both the administrator/executor and the transferee, as well as a description of the vehicle, including make, model, year, and VIN.
Required documents for this exemption:
- A completed RTA Form
- A completed Form MVU-27
- Cancel registration/plate https://www.mass.gov/how-to/cancel-your-vehicle-registration-license-plates
- Renew registration https://www.mass.gov/how-to/renew-your-vehicle-or-trailer-registration
- Proof of Ownership
- A copy of the appointment of the administrator/executor or executrix of the estate from probate court
- Proof of tax paid, if the vehicle was purchased out-of-state less than six months ago.
Please see the Reducing the Tax Due section for more information on reciprocity
