Chapter 11. Motor Vehicle Sales/Use, Tax Reciprocity, and Rate Chart State No. Carolina No. Dakota Ohio Oklahoma Oregon* Pennsylvania Rhode Island* So. Carolina So. Dakota Tennessee Texas Utah Vermont Virginia Washington West Virginia Wisconsin Wyoming* American Samoa Guam Puerto Rico US Virgin Islands Reciprocal Yes Yes Yes No No A Yes Yes11 Yes Yes Yes Yes Yes Yes Yes Yes No Yes Yes C N/A N/A N/A N/A Tax Rate 5.75% 5.00% 5.50% 4.50% N/A 6.00% 7.00% 6.00% 4.00% 7.00% 6.25% 4.70% 6.00% 5.00% 6.50% 6.00% 5.00% 4.00% N/A N/A N/A N/A NonResident Taxed No No Yes No No No Yes Yes No No No No No No No No No Yes N/A N/A N/A N/A Trade-In Credit Yes Yes Yes No N/A Yes Yes Yes Yes Yes Yes Yes Yes No Yes Yes Yes Yes N/A N/A N/A N/A N/A signifies a state or territory which does not require a Sales/Use Tax Some states require a dealer to collect the sales/use tax. Such states allow tax payment at the time of registratin if the motor vehicle is purchased from a non-dealer or for other reasons. 1 Alaska - has no statewide sales tax, but has more than 100 local jurisdictions applying nine different sales tax rates (from no tax to 7%). MA will give credit for any sales taxes actually paid these jurisdictions. 2 Arkinsas - denised any credit for sales taxes paid to other states on motor vehicles, trailers, and semi-trailers that the purchaser first registered in Arkansas. Hence, the Commonwealth will not credit any taxes similarly paid to Arkansan whenever Massachusetts is the first state of registration for that purchaswer. 3 4 Conneticut - No, unless the purchaser has property or business in CT, proof required. Delaware - has a limited credit for taxes paid elsewhere. Accordingly MA will grant a credit only when an owner registers his motor vehicle in MA within ninety days after paying Delaware's 3.75% registration fee on the vehicle.