Chapter 10-3 Computation of Tax The following text is eff. 12/27/96 Example 5: H, who is not a Massachusetts dealer, sells his $6,000 Mazda to J, who is not a Massachusetts dealer, for J's $2,000 Volkswagen and $4,000 worth of J's services working on H's house. H must pay a use tax for the Volkswagen of $125 ($2,000 x 6.25%). J must pay a use tax on the Mazda of $375 ($6,000 x 6.25%). 08/09 10:19