Chapter 10-4 Tax Exemptions G. Out of State Transfers: Click here for the tax exemption form MVU-29. The sale or transfer of a motor vehicle, trailer, or other vehicle in any state or territory within the United States that is subsequently brought to or used in Massachusetts is exempt from Massachusetts use tax as follows: 1. Requirements for Exemption: a. the purchaser or the transferee must have paid a sales or use tax on the vehicle to the state or territory in which the sale or transfer occurred; b. the sales or use tax must have been paid by the purchaser or the transferee and legally due to the state or territory; c. the purchaser or the transferee must not have received and must not have a right to receive a refund or credit of the sales or use tax from the state or territory in which the sale or transfer occurred; and d. the state or territory to which the sales or use tax was paid must allow a corresponding exemption with respect to motor vehicle sales and use taxes paid to Massachusetts. 2. This exemption may be allowed only by the Commissioner. The Registrar may not issue a Certificate of Title and Registration for any vehicle as to which a claim of exemption under 830 CMR 64H.25.1(7)(g) has been made unless the commissioner has first approved the exemption on the Application for Title and Registration (Form RMV-1). 3. To establish a claim of exemption under 830 CMR 64H.25.1(7)(g), the purchaser or transferee must submit to the Commissioner a receipt from the state or territory in which the sale or transfer occurred, showing the amount of sales or use tax paid, the date and place of payment, and the name of the payor. If the purchaser or transferee does not submit a receipt, the Commissioner may accept a Certificate of Title and Registration issued to the purchaser or 10:29https://www.mass.gov/files/documents/2017/12/06/dor-mv-form-mvu-29.pdf