Table of Contents Chapter 11 - Sales and Use Tax continued * Sales of Fire Engines or Ambulance MVU-22 * Sales to Common Carriers * Sales to Foreign Diplomats * Transfer without Consideration - Gift MVU-24 * Transfer for Contest/Drawing/Raffle MVU-21 * Transfer by Inheritance MVU-27 * Transfer by Repossession MVU-30 * Transfer to Insurer MVU-23 * Sale and Transfer to or from a Business Entity MVU-25 * Rules for Lessors * Use of Exempt Vehicle by Dealers and Lessors * Off Road and Other Vehicles * Refunds of Tax for Rescinded and Voided Sales * Record Keeping Requirements * Interest and Other Penalties * DOR Guidelines * Use of Motor Vehicle by Limousine Business * Sales Tax Exemption for Disabled Veterans * Excise Tax Exemption * Sales Tax Quick Reference Manual on Heavy Equipment * Expanded Definition of Residency * Document & Title Preparation Fees Charged by Motor Vehicle Dealers - #14-1 * Calculation of Trade-in Allowance on Purchase of a Motor Vehicle #02-4 * Sales Tax Exemption for Disabled Veterans Purchasing Motor Vehicle #06-18 Chapter 11 - Sales and Use Tax continued * Payment of Sales & Use Tax on Low Speed Vehicles and Limited Use Vehicles * Purchase of Vehicle by MA Resident from a MA Dealer * Trade in Deduction for Boats and Cars - Sales by Registered Vendor * Purchase of Motor Vehicle in MA for Use Out-of-State * MA DOR Directives on Sales and Use Tax Tips * Casual and Isolated Sales (Non-Dealer) * Motor Vehicle Purchases in MA by Non-Residents * Out of State Purchases * Out of State Dealer * Trade In Credit * Rebates * Appeal Assessment of Interest and Penalties * Sales and Use Tax on Motor Vehicle Leases * Recreational Vehicles Sales Tax * Exemption from Massachusetts Use Tax Paid Under Law of Another State * DOR Directive 87-1 Motor Vehicle, MA Dealers, MA Purchases * Motor Vehicle Sales/Use Tax Reciprocity and Rate Chart 2021 * Out-of-State Dealers Not Required to be Registered with the MA DOR * Motor Vehicle Excisehttp://http://