Table of Contents Chapter 9 - Sales and Use Tax continued 9-5_Trade in Deduction for Boats and Cars - Sales by Registered Vendor ...................................................................................9:68 9-5_Purchase of Motor Vehicle in MA for Use Out-of-State .....9:69 9-6_MA DOR Directives on Sales and Use Tax Tips..................9:71 9-6_Casual and Isolated Sales (Non-Dealer) .............................9:72 9-6_Motor Vehicle Purchases in MA by Non-Residents ............9:74 9-6_Out-of-State Dealers Not Required to Register with the Massachusetts DOR ...........................................................9:75 9-6_Out of State Purchases ........................................................9:77 9-6_Trade In Credit ......................................................................9:79 9-6_Rebates ................................................................................9:81 9-6_Appeal Assessment of Interest and Penalties ....................9:82 9-7_Sales and Use Tax on Motor Vehicle Leases ......................9:84 9-8_Recreational Vehicles Sales Tax ..........................................9:93 9-9_Exemption from Massachusetts Use Tax Paid Under Law of Another State ..........................................................9:94 9-10_DOR Directive 87-1 Motor Vehicle, MA Dealers, MA Purchases ........................................................................9:104 9-11_Motor Vehicle Sales/Use Tax Reciprocity and Rate Chart 2005...................................................................................9:106