Chapter 11. MA D.O.R. Direct Sales and Use Tax Tips Out-of-State Dealers Not Required to Register with MA DOR Effecitve November 30, 2015, out-of-state dealers are no longer required to be registered with the Department of Revenue (DOR). Therefore, the RMV is no longer reqired to contact DOR when an Registration and Title Application (RTA Form) indicates the seller is an out-of-state dealer. This will speed up the transaction time and reduce the number of calls to DOR. New Process for Determining Sale as Dealer or Casual For vehicle sales from out-of-state dealers, the RMV clerk will check the RMV-1 and the bill of sale. * If the clerk can identify the seller as a dealer based on the name and documentation provided (for example, " ABC Auto Sales " ), the transaction should be processed as a dealer sale with no call to the DOR required. * If the clerk cannot identify the seller as a dealer based on the name and docuentation provided (for exqample, " John Smith Inc. " ), the transaction will be processed as a casual sale. The customer would pay tax and the clerk will instruct him/her to apply for an abatement through the DOR using " Form ABT- Application for Abatement " . NOTE: This change only affects sales from out-of-state dealers. There is no change to the policy for contacting DOR for vehicles purchased from Massachusetts dealers or for verifying leasing company information. The clerks will continue to contact the DOR for Massachusetts dealers. 11/15