Chapter 9-9 Exemption From MA Use Tax Paid Under Law of Another State D. The following jurisdictions either (1) have no sales tax; or (2) the provision of state law that is most analogous to G.L. c. 641, § 7 (c ) allows no credit for taxes paid to other states on specific types of property such as motor vehicles. 1. States without a sales tax include: • Montana • New Hampshire • Oregon 2. States with significant limitations on their tax credit include: • Arkansas - Arkansas denies any credit for sales taxes paid to other states on motor vehicles, trailers, and semi-trailers that the purchaser first registers in Arkansas. Hence, the Commonwealth will not credit any taxes similarly paid to Arkansas whenever Massachusetts is the first state of registration for that purchaser. With respect to all other tangible personal property, Arkansas grants a corresponding exemption. • Oklahoma - There is no reciprocal credit on motor vehicles; with respect to all other tangible personal property, any Massachusetts credit is limited to the 4.5% state sales tax. • Mississippi - Mississippi allows a corresponding credit for individuals only if the sale and the first use of taxable property both occur in the same state that collected the tax. Credit is also no allowed for any tax paid on most motorized vehicles if the vehicles are fist used in Mississippi. Massachusetts will accordingly mirror these exceptions in crediting any sales tax paid to Mississippi. • West Virginia - West Virginia grants a corresponding credit with respect to all tangible personal property except motor vehicles 9:95