Pay sales or use tax on boats, recreational off-highway vehicles, and snowmobiles with the ST-6

If you’ve recently bought a boat, recreational off highway vehicle or snowmobile from someone other than a Massachusetts dealer, you most likely owe a sales or use tax.
MassTaxConnect ST-6 filers immediately receive a receipt once you have paid your sales or use tax online. This receipt is required when you register with the Massachusetts Division of Environmental Law Enforcement.

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The Details

What you need

If you're filing a ST-6 online, you need to have the following information:

  • Seller name and address: if the address is unknown, please type in "Unknown."
  • Bank routing number (first series of numbers in the bottom left hand corner of a check) and Account number (second series of numbers at the bottom of a check).
  • Vehicle information:
    • Description of vehicle 
    • Date of sale 
    • Gross sale price, serial number (also known as a VIN) and
    • Engine size
  • For boats only: boat length and mooring location

Sales and use tax is due by the 20th day of the month following the purchase, use, storage, or any other method of operating your boat, recreational off highway vehicle, or snowmobile within Massachusetts.

  • The 20th day of following month rule applies to purchases made within 6 months. This means if you purchased a boat in New Hampshire on January 1st—and brought it into Massachusetts on June 30, a use tax would still be due. 
  • You cannot pay sales or use tax with a credit card with MassTaxConnect. The only form of payment available online is by submitting your account and routing number.
    • The funds will automatically be withdrawn from your bank account.
  • This application doesn't accept punctuation marks (commas, periods, quotation marks, etc.) in most of the fields.
    • If you receive an error message, please remove the invalid character(s), identified in the message, from the field:
  • You must file and pay your sales or use tax on a boat, recreational off highway vehicle or snowmobile before registering with the Division of Environmental Law Enforcement.
  • If you purchased a recreational off highway vehicle from a dealer and paid the tax, you can't use this application to get a copy of your receipt.
    • Please contact the dealer for a copy if one wasn't provided to you at the time of your purchase or you misplaced your original copy.
  • For your records, print a copy of the confirmation page before clicking the "printer friendly version" button.
    • Please be sure to print two copies of the Form ST-6 Certificate of Payment of Sales or Use Tax for Boat, Recreation or Snow Vehicle" or "Form ST-6E Claim for Exemption from Sales or Use Tax for Boat, Recreation or Snow Vehicle.
  • If you accidentally press the "Continue" button before printing your receipt, you can obtain copies of your sales or use tax receipt using the Reprint option located at the beginning of this application.
    • This option is available to you, only if you paid your sales tax or filed an exempt form using MassTaxConnect. You cannot obtain a reprint of your ST-6 or ST-6E receipt using this application if you filed a paper return.

For Registered Dealers

  • Please be sure to select the "Is this application being prepared by a registered dealer?"option at the beginning.
  • Please don't complete an exempt form unless you are not collecting tax on the vehicle.

How to pay

  • File and pay the Form ST-6 online with MassTaxConnect
  • If you are exempt from paying sales or use tax complete the Form ST-6E online with  MassTaxConnect
  • File and pay with the Form ST-6, Certificate of Payment of Sales or Use Tax for Boat, Recreation or Snow Vehicle
  • If you're exempt from paying sales or use tax you may complete the Form ST-6E, Sales or Use Tax on Boat, Recreation or Snow Vehicle

More info

Exempt from paying sales or use tax
If you're exempt from paying a sales or use tax please complete Form ST-6E, Claim for Exemption from Sales or Use Tax on Boat, Recreation or Snow Vehicle. The Form ST-6E can be completed online or by paper.

Registration
When registering your boat, recreational off-highway vehicle or snowmobile, in addition to having proof of sales or use tax payment or exemption, you need to present:

  • Copy of bill of sale 
  • Copy of the Massachusetts certificate of registration or title from the Registry of Motor Vehicles if the vehicle is currently or was previously registered; or
  • Copy of a previously issued certificate of registration from the Executive Office of Energy and Environmental Affairs Office of Law Enforcement (Boat, Off-Highway Vehicle, and Snowmobile Registration Bureau)

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