Excise Tax Exemptions
Chapter 60A, Section 1 of the Massachusetts General Laws provides excise tax exemptions for vehicles owned by non-resident military, certain disabled individuals and veterans, ex-prisoners of war and their surviving spouses, and certain charitable organizations. Please contact your local assessor for further details on eligibility.
Non-Resident Military Exemption
Under the Soldier and Sailors Relief Act, 50 USCA S574 App., this exemption is available to those in the service whose domicile is not in MA but who are in residence in this state pursuant to military orders and who register their autos (either individually or jointly with a spouse) in this state for personal (non-business) use. The serviceperson need not be stationed in MA but may be stationed in a border state. For eligibility, the serviceperson must present a letter from the commanding officer to the local assessor stating non-residence, military stationed status. A MA resident who is sent to another state pursuant to military orders but does not cancel his/her registration is not eligible for this exemption. Leased vehicles are also not eligible for this exemption; however, the serviceperson should check the leasing contract or inquire of the leasing company if it will pay on his/her behalf. Also, there is no obligation for a non-resident military serviceperson to register a car in MA if it was purchased, titled, and registered in the home state. The home state registration may be retained indefinitely, regardless of where stationed in the country. The only requirement is that insurance coverage at least equal to MA minimum levels be carried.
Ex-Prisoners of War Their Surviving Spouses
For ex-prisoners of war and their surviving spouses, the law allowing the exemption for the motor vehicle excise must be accepted by the city or town to be applicable.