Chapter 10-9 Exemption From MA Use Tax Paid Under Law of Another State 5. The motor vehicle exemption is effectively limited to vehicles previously registered and titled in Maryland by owners who have been Massachusetts resident for 60 days or less. The exemption cannot reduce any Massachusetts use tax liability below $100. 6. Credit for any taxes paid to South Carolina in connection with the sale or lease of a motor vehicle is limited to 5% of the tax base or $300, whichever is less. 7. The credit cannot reduce any Massachusetts use tax liability for motor vehicles below $90. February 19, 2002 TIR-03-1 147983 10:107