Chapter 9-11 Motor Vehicle Sales/Use, Tax Reciprocity and Rate Chart-2005 16 Utah - Credit is also allowed for local sales tax. 17 Wyoming - Credit is also allowed for local sales tax. Out of State Dealers-Trade In Credit: A trade-in credit is only permitted as a reduction to the taxable sales price for out-of-state dealer/lessors sales when: * The purchaser either previously paid a tax on the vehicle traded-in or is exempt from tax on the vehicle traded-in AND: * The out of state dealer/lessor is registered with the Massachusetts Department of Revenue OR * The dealer's/lessor's state or territory imposes a tax on nonresidents, AND * that state or territory is reciprocal with Massachusetts AND * that state or territory permits a trade-in credit as a reduction to the taxable sales price. 02/11 9:108