Table of Contents Chapter 10 - Sales and Use Tax continued 10-6_Out-of-State Dealers Not Required to Register with the Massachusetts DOR ........................................................10:79 10-6_Out of State Purchases ....................................................10:81 10-6_Trade In Credit ..................................................................10:83 10-6_Rebates ............................................................................10:85 10-6_Appeal Assessment of Interest and Penalties ................10:86 10-7_Sales and Use Tax on Motor Vehicle Leases ..................10:88 10-8_Recreational Vehicles Sales Tax ......................................10:97 10-9_Exemption from Massachusetts Use Tax Paid Under Law of Another State ......................................................10:98 10-10_DOR Directive 87-1 Motor Vehicle, MA Dealers, MA Purchases ......................................................................10:108 10-11_Motor Vehicle Sales/Use Tax Reciprocity and Rate Chart 2005...............................................................................10:110 10-12_Out-of-State Dealers Not Requried to Register with the Massachusetts Department of Revenue (DOR) ..........10:115 Chapter 11 - International Registration Plan (IRP) 11-0_IRP Phone List and Web Addresses .................................11:2 11-1_International Registration Plan ..........................................11:5 11-2_Bus Company Charter Trips ............................................11:09 11-3_New IRP Accounts ...........................................................11:10 11-4_USDOT Numbers ..............................................................11:12 11-5_Federal Heavy Vehicle Use Tax (HVUT) ...........................11:14 11-6_Suspensions .....................................................................11:16 11-7_Trip Permits ......................................................................11:18 11-8_Operational Record Requirements ..................................11:20 11-9_Audits ................................................................................11:22 11-10_Special Types of Operation............................................11:23