Chapter 1-9 RMV-1 Processing Vehicles NOT Exempt from Massachusetts Sales Tax You are not exempt from Massachusetts sales tax if your vehicle was purchased and delivered in Massachusetts and the original sales tax was never paid. To register vehicles not exempt from Massachusetts sales tax you must submit: 1. A completed, signed Application for Registration and Title (RMV-1) stamped by an insurance agent or company; If there is a lien against the vehicle, the customer will be required to surrender their out-of-state registration rather than their out-of-state title. In this case, the RMV-1 must note the complete lienholder information and the out-of-state title number. 2. Your out-of-state title, and/or 3. Your current out-of-state registration. Sales tax will be collected at 6.25% of the purchase price or the National Automobile Dealer Association (NADA) trade-in value, whichever is higher. Interest and penalties will be calculated from the purchase date. You must obtain a vehicle inspection sticker within seven (7) days of the registration date. 1:72