Technical Information Release

Technical Information Release  TIR 06-18: Sales Tax Exemption for Disabled Veterans Purchasing Motor Vehicles

Date: 10/10/2006
Organization: Massachusetts Department of Revenue
Referenced Sources: Massachusetts General Laws

Sales and Use

Recent legislation, St. 2006, c. 260, § 15 creates a new sales tax exemption for certain disabled veterans purchasing motor vehicles on or after November 1, 2006. [1] As amended, G.L. c. 64H, § 6(u) will exempt the "(s)ale of a motor vehicle purchased by and for the use of a person who has suffered loss, or permanent loss of use of, both legs or both arms or one leg and one arm or by and for the use of a veteran who has been determined to be permanently disabled by the medical advisory board established under section 8C of chapter 90 and has been issued a disabled veteran number plate under section 2 of chapter 90. This exemption shall apply to one motor vehicle only owned and registered for the personal, noncommercial use of such person." (Newly added statutory language effective November 1, 2006 is italicized.)

Generally, Disabled Veterans' plates are issued for "pleasure passenger vehicles owned by veterans who, according to the records of the United States Veterans' Administration [now called the United States Department of Veterans Affairs], by reason of service in the armed forces of the United States have suffered loss or permanent loss of use of one or both feet; or loss or permanent loss of use of one or both hands; or permanent impairment of vision of both eyes of the following status: central visual acuity of 20/200 or less in the better eye, with corrective glasses, or central visual acuity of more than 20/200 if there is a field defect in which the peripheral field has contracted to such an extent that the widest diameter of visual field subtends an angular distance no greater than twenty degrees in the better eye, or any other disability or handicap of such veterans which may be determined by the medical advisory board as established by section eight C." G.L. c. 90, § 2. Further information on applying for Disabled Veterans' plates along with a list of other qualifying medical conditions is available on the Registry of Motor Vehicles website at


/s/Alan LeBovidge
Alan LeBovidge
Commissioner of Revenue


October 10, 2006

TIR 06-18

Table of Contents

[1] The effective date is contained in St. 2006, c. 310, § 35.

Referenced Sources:

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