Chapter 10-11 Motor Vehicle Sales/Use, Tax Reciprocity and Rate Chart-2005 The following is a Motor Vehicle Sales/Use Tax Reciprocity and Rate Chart which you may find helpful in determining the Sales/Use Tax liability of your customers who either purchase vehicles outside of Massachusetts for use here or for people who move to Massachusetts from another state. 02/11 Trade-In State Reciprocal Tax Rate NonCredit Resident Taxed Alabama Yes 1 2.00% No Yes 2, Alaska N/A unless the N/A N/A N/A vehicle is to be first registered in AK Arizona Arkansas California Colorado Connecticut Yes Yes 3 Yes Yes 4 Yes 6.60% 6.00 8.25% 2.90% 6.00 Yes No Yes No No, unless the Yes Yes No Yes Yes purchaser has property or a business in CT Delaware District of Columbia Florida Georgia Hawaii Idaho Illinois Indiana Yes 5 Limited Yes 3.75 6.00 No No Yes Yes Yes Yes Yes 6 Yes Yes Yes 6.00 4.00 4.00 6.00 6.25 7.00 Yes No Yes No Yes Yes Yes Yes Yes Yes Yes Yes 10:106