Chapter 11. Imposition of Sales/Use Tax transfer, the purchaser or transferee intended to store, use, or otherwise consume the vehicle in Massachusetts. D. Examples. The following examples illustrate the application of 830 CMR 64H.25.1 Example 1: Mr. Blue lives in Florida. While visiting in Massachusetts he decides to purchase a Volvo from a Massachusetts dealer for use in Florida. He pays for the vehicle and receives the certificate of origin to and possession of the vehicle in Massachusetts. Thereafter he drives the vehicle to his home in Florida. Mr. Blue must pay Massachusetts sales tax on the Volvo because title to and possession of the vehicle were transferred to him in Massachusetts. Example 2: Ms. Green lives in New Hampshire. She comes to Massachusetts to purchase an automobile for use in New Hampshire, and orders an Oldsmobile from a Massachusetts dealer at an agreed upon price. When the vehicle becomes available, the dealer delivers it to Ms. Green in New Hampshire. Ms. Green then pays the dealer and receives the certificate of origin to and possession of the vehicle in New Hampshire. Thereafter she uses it in New Hampshire. The sale to Ms. Green is not subject to the Massachusetts sales or use tax because neither title to nor possession of the vehicle was transferred in Massachusetts and because it was not purchased for use in Massachusetts. Example 3: Mr. Fox lives in Massachusetts. While vacationing in Europe he purchases a Volkswagen, which he then uses to travel through various European countries. Four months later he returns to Massachusetts with the vehicle. Mr. Fox must pay a use tax to Massachusetts for the Volkswagen. It is presumed that he purchased the vehicle for storage, use, or other consumption in Massachusetts because it was not used exclusively outside of Massachusetts for a six month period following the date of purchase. 3/04