Chapter 11. Tax Exemptions F. Transfers to insurers. Click here for the tax exemption form MVU-23. The transfer of a motor vehicle, trailer, or other vehicle to an insurer is exempt from the sales and use tax, but only if the transfer is made by an insured in connection with a claim for the loss or loss of use of the vehicle under an insurance policy, and if a sales or use tax on the vehicle was previously paid by the insured. If the insurer thereafter registers the vehicle with the Registrar, this exemption does not apply. 1. This exemption may be allowed only by the Commissioner. The Registrar may not issue a Certificate of Title and Registration for a vehicle as to which a claim of exemption under 830 CMR 64H.25.1(8)(f), has been made unless the Commissioner has first approved the exemption on the Title and Registration Application (Form RTA). 2. To establish a claim of exemption under 830 CMR 64H.25.1(8)(f), the insurer must submit to the Commissioner an affidavit signed by an authorized representative of the insurer stating that the vehicle was transferred by an insured in connection with a claim under an insurance contract for the loss or loss of use of the vehicle. The affidavit must be on a form prescribed by the Commissioner. A Certificate of Title and Registration in the name of the insured is sufficient to satisfy the requirement that the insured previously paid a tax on the vehicle. 6/97https://www.mass.gov/doc/form-mvu-23-affidavit-in-support-of-a-claim-for-exemption-from-sales-or-use-tax-for-a-motor-vehicle-trailer-or-other-vehicle-transferred-to-an-insurer/download