Chapter 1-9 RMV-1 Processing Vehicles Exempt from Massachusetts Sales Tax If while a resident of another state the vehicle was either purchased and registered in that state for more than six (6) months or purchased in Massachusetts more than six (6) months ago but was delivered to the customer out of Massachusetts by the seller, they are exempt from paying Massachusetts sales tax. When registering a vehicle purchased in Massachusetts that was delivered to another state, the customer must submit a copy of the bill of sale or dealer invoice, and a copy of a Letter of Delivery, which must be signed under the pains and penalties of perjury. The letter of delivery must include all of the following information: * The name, address and telephone number of the seller * The name of the person who delivered the vehicle * The date the vehicle was delivered * The name of the person who took delivery of the vehicle * The vehicle's odometer reading before and after the delivery Vehicles Exempt from Massachusetts Sales Tax continued * The method of delivery (e.g., driven by salesperson, on seller's truck) * The signature of the seller or the authorized representative if a dealer Note: If the seller is a dealer or company, the Letter of Delivery must be on the dealership or Company letterhead. 1:74http://www.massagent.com/rpmlinks/letterofdelivery.pdf