Effective August 1, 2009, under Massachusetts sales and use tax provisions, the purchaser, transferee or user having title to or possession of a motor vehicle is directly responsible for the payment of the 6.25% sales or 6.25% use tax. (Prior to August 1, 2009, the sales/use tax rate was 5 percent.) The sales tax, which is imposed by Massachusetts General Laws chapter 64H, applies to transfers of title or possession through retail sales by Massachusetts dealers or lessors in the regular course of business. The use tax, which is imposed by Massachusetts General Laws chapter 64I, applies to all other types of transfers of title or possession where the vehicle transferred is thereafter stored, used, or otherwise consumed in Massachusetts.  More

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