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You must pay your sales or use tax after buying a boat before you can register it. When registering, you’ll need a copy of your proof of payment or exemption.

Sales or Use Checklist

• Learn when sales or use tax is due
• Learn how to pay sales or use tax on MassTaxConnect
• Going to register your boat? You will need proof of payment or an exemption
• Check with your city or town about separate registration or licensing requirements

Do you need an exemption?

An exemption from sales or use tax on a boat may be claimed if the boat was transferred from:

• A family member to an immediate family member
• An exempt purchaser holding an exemption organization certificate (Form ST-2) to an exempt purchaser holding an exemption organization certificate (Form ST-2)
• An owner to a Massachusetts or federal government agency

To learn more, visit the:

• Exemptions section on the Motor Vehicle and Trailer Sales and Use Tax page or
• How to file an exemption on MassTaxConnect

Videos

Do you need to find your proof of payment on MassTaxConnect? This video will help you learn how to get a copy of proof of payment. You’ll need this copy when you register for your boat.

• For more help, see the file and pay boat sales/use tax page. There’s also a short video on how to file and pay your boat tax.  
• Remember: Do not log in to your MassTaxConnect account for this transaction.

Before You Go

Do you want access to tax news, monthly newsletters, legal notices, and tax filing season updates?

Sign up for the DOR Mailing List to stay informed on new items like these:

How-To: Making Estimated Payments on MassTaxConnect

If you’re new to making Estimated Payments or want to learn whether you are required to make them, we’re here to help. Helpful tutorial videos will guide individuals or businesses through the payment process on MassTaxConnect.

Tips for Opening or Closing a Business

Opening a business in the Commonwealth is a significant decision. These resources are designed to simplify your business journey:

• For those looking to open a business, our Tax Information for Businesses New to Massachusetts page is a great place to start and learn what you need to do to get registered.
• Closing your business registration also requires specific steps to notify DOR that you are no longer operating.  

FAQ: How Do I Pay Motor Vehicle Excise?

Although Motor Vehicle Excise is generally billed by and paid directly to your city or town, we are frequently asked for information.

• The Motor Vehicle Excise Guide can help answer questions about taxes and vehicles, including the tax rate, how to calculate, and penalties for non-payment.
• Specific questions can be directed to your city hall or town tax collector, where the bill is issued.

Circuit Breaker Credit 101

Some seniors who rent or own a property in Massachusetts as their principal residence are eligible for the Senior Circuit Breaker credit. Taxpayers 65 or older may be able to claim this credit.

• Visit the Circuit Breaker page to learn if you are eligible.
• You can also view a helpful video tutorial on claim filing your return, claiming credit, and more. 

Brownfields Credit and Film Credit Applications Must Now Be Submitted Online

Starting September 1, 2024, all Brownfields and Film credit applications must be submitted on MassTaxConnect.

• To complete the application and upload documents, log in to your MassTaxConnect account.
• If you don’t have an account, you can submit your application on MassTaxConnect by choosing Submit Credit Application under File on the homepage.