DOR Contact

Phone

8:30 a.m.–4:00 p.m., Monday through Friday

The Details of Request a motor vehicle sales or use tax abatement

What you need for Request a motor vehicle sales or use tax abatement

You will need the following information about the vehicle:

  • Year 
  • Make 
  • Model
  • Identification Number
  • Title number
  • Date of Sale

You will also need:

  • Copy of Bill of Sale
  • Copy of registration certificate showing the amount of tax you paid to the RMV
  • If applicable:
    • Date of Return
    • Tax exemptions - Related affidavit or exemption certificate form
    • Challenges to the book value used by the RMV - Odometer reading at time of purchase
    • Penalty assessment - An explanation detailing the reasonable cause for the late filing and tax payment. The assessment of interest is not discretionary and the Department of Revenue does not have the authority to abate interest accrued on unpaid or late paid tax.
    • Cancelled sales ("rescissions of sale") - A completed and signed Form MV-AB2, Rescission of Sale of a Motor Vehicle Affidavit

The reason you’re requesting an abatement will determine if other information is needed. You will be asked to provide all necessary information when completing your request.

How to request Request a motor vehicle sales or use tax abatement

The quickest way to request a motor vehicle sales or use tax abatement is with MassTaxConnect.

MassTaxConnect will guide you through the application and ask for additional documents and information if necessary.

To begin, please fill out Form ABT.

After completing Form ABT, select the form that best suits your situation from the list below and then read the instruction on the form.

Complete and mail the appropriate form:

  • Form MV-AB2, Affidavit for Rescission of Sale of a Motor Vehicle
     
  • Form MVU-5A, Application for Certification/Recertification to the Motor Vehicle Leasing List
     
  • Form MVU-21, Affidavit in Support of a Claim for Exemption from Sales or Use Tax for a Motor Vehicle Transferred by Contest, Drawing or Raffle
     
  • Form MVU-22, Affidavit in Support of a Claim for Exemption from Sales or Use Tax for Transfer of a Fire Engine or Ambulance
     
  • Form MVU-23, Affidavit in Support of a Claim for Exemption from Sales or Use Tax for a Motor Vehicle, Trailer or Other Vehicle Transferred to an Insurer
     
  • Form MVU-24, Affidavit in Support of a Claim for Exemption from Sales or Use Tax for a Motor Vehicle Transferred as a Gift
     
  • Form MVU-25, Affidavit in Support of a Claim for Exemption from Sales or Use Tax for a Motor Vehicle Transferred by a Business Entity
     
  • Form MVU-26, Affidavit in Support of a Claim for Exemption from Sales or Use Tax for a Motor Vehicle Form Transferred Within a Family
     
  • Form MVU-27, Affidavit in Support of a Claim for Exemption from Sales or Use Tax for a Motor Vehicle Transferred by Intestacy, Will or Otherwise
     
  • Form MVU-29, Affidavit in Support of a Claim for Exemption from Sales or Use Tax for a Motor Vehicle Purchased Outside of Massachusetts
     
  • Form MVU-30, Affidavit in Support of a Claim for Exemption from Sales or Use Tax for a Motor Vehicle Transferred by Repossession
     
  • Form MVU-33, Affidavit in Support of a Claim for Exemption from Sales or Use Tax for a Motor Vehicle Transferred to a Disabled Person
     
  • Form ST-7R, Motor Vehicle Certificate of Payment of Sales or Use Tax

Contact for Request a motor vehicle sales or use tax abatement

Phone

8:30 a.m.–4:00 p.m., Monday through Friday

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