Table of Contents Chapter 10 - Sales and Use Tax continued 10-5_Document & Title Preparation Fees Charged by Motor Vehicle Dealers - #14-1 ....................................................10:56 10-5_Calculation of Trade-in Allowance on Purchase of a Motor Vehicle #02-4 ....................................................................10:58 10-5_Sales Tax Exemption for Disabled Veterans Purchasing Motor Vehicle #06-18 .......................................................10:61 10-5_Payment of Sales & Use Tax on Low Speed Vehicles and Limited Use Vehicles ......................................................10:62 10-5_Purchase of Vehicle by MA Resident from a MA Dealer 10:67 10-5_Trade in Deduction for Boats and Cars - Sales by Registered Vendor ..............................................................................10:68 10-5_Purchase of Motor Vehicle in MA for Use Out-of-State .10:69 10-6_MA DOR Directives on Sales and Use Tax Tips..............10:71 10-6_Casual and Isolated Sales (Non-Dealer) .........................10:72 10-6_Motor Vehicle Purchases in MA by Non-Residents ........10:74 10-6_Out-of-State Dealers Not Required to Register with the Massachusetts DOR ........................................................10:75 10-6_Out of State Purchases ....................................................10:77 10-6_Trade In Credit ..................................................................10:79 10-6_Rebates ............................................................................10:81 10-6_Appeal Assessment of Interest and Penalties ................10:82 10-7_Sales and Use Tax on Motor Vehicle Leases ..................10:84 10-8_Recreational Vehicles Sales Tax ......................................10:93 10-9_Exemption from Massachusetts Use Tax Paid Under Law of Another State ......................................................10:94 10-10_DOR Directive 87-1 Motor Vehicle, MA Dealers, MA Purchases ......................................................................10:104 10-11_Motor Vehicle Sales/Use Tax Reciprocity and Rate Chart 2005...............................................................................10:106