Chapter 9-4 Tax Exemptions F. Sales to the Disabled. Click here for the tax exemption form MVU-33. The sales tax statute allows for a sales/use tax exemption for a motor vehicle purchased by and for the use of a person who has suffered the loss of two or more limbs, or the loss of at least 80% of the use of two or more limbs. This exemption also applies to the purchase of a motor vehicle by a non-disabled legal guardian of a person with this type of disability. An eligible customer can only apply this exemption to one registered motor vehicle at a time. This exemption only applies to the type of disability described above. A customer does not automatically qualify for this exemption just because he/she has a handicap plate or placard. Legal Guardians of Disabled Persons The Massachusetts Department of Revenue (DOR) has determined that this exemption also applies to the purchase of a motor vehicle by a non-disabled legal guardian of a person who suffers from the loss of two or more limbs, or the loss of at lease 80% of the use of two or more limbs. Note: A “legal guardian” can be the parent or guardian of a minor child under the age of 18, or can be a person who has been granted legal guardianship of a disabled adult by the court. Required Documentation To qualify for this exemption, the non-disabled legal guardian must provide the following documents to the RMV: • A Form MVU-33 bearing the disabled person’s name and address • An RMV-1 Form with the disabled person listed as one of the owners. This ensures that the disabled person’s name will appear on the vehicle registration and title. • A document from the court indicating legal guardianship (ONLY required if the disabled person is 18 years or older) 9:27http://www.mass.gov/dor/docs/dor/forms/mvu/pdfs/mvu-33.pdf