Chapter 9-4 Tax Exemptions E. Transfers by repossession. Click here for the tax exemption form MVU-30. The transfer by repossession of a financed or secured motor vehicle, trailer, or other vehicle to the lienholder or security holder is exempt from the sales and use tax, but only if a sales or use tax on the vehicle was previously paid by the debtor. If the lienholder or security holder 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)(e), has been made unless the Commissioner has first approved the exemption on the Application for Title and Registration (Form RMV-1). 2. To establish a claim of exemption under 830 CMR 64H.25.1(8)(e), the lienholder or security holder must submit to the Commissioner the following: a. the Certificate of Title stating the name of the lienholder or security holder; The following text is effective 07/01/93 b. an affidavit on a form prescribed by the Commissioner signed by an authorized representative of the lienholder or security holder stating that the vehicle was repossessed under authority of a lien or security interest; and c. proof that a sales or use tax on the vehicle was previously paid by the debtor. A Certificate of Title and Registration in the name of the debtor is sufficient to satisfy this requirement. 9:38http://www.mass.gov/dor/docs/dor/forms/mvu/pdfs/mvu-30.pdf