Chapter 9-6 MA D.O.R. Directive Sales and Use Tax Tips The purpose of this publication is to provide you with general information about Massachusetts tax laws and to address the issues about which taxpayers most commonly have questions. This guide is not designed to address all questions in detail and you should contact the Department of Revenue for further guidance concerning motor vehicle tax issues not covered in this publication. General rule: When a sale of a motor vehicle, trailer, or other vehicle occurs in Massachusetts, a 6.25% sales tax is imposed on the purchaser. When a motor vehicle, trailer, or other vehicle is purchased outside Massachusetts for use in Massachusetts, a 6.25% use tax is imposed on the purchaser. See Massachusetts General Laws Chapters 64H and 64I. For sales occurring in Massachusetts, the 6.25% tax is due no later than the 20th day of the month following the date of sale or on the date the vehicle is registered, whichever comes first. For sales occurring outside of Massachusetts, the 6.25% tax is due no later than the 20th day of the month following the motor vehicle’s first use in Massachusetts. Interest and penalty charges are assessed on late payments of tax. 08/09 9:68