When a non-resident purchases a motor vehicle from a Massachusetts dealer and takes delivery (including driving the vehicle off the lot) in Massachusetts, the buyer can be issued a temporary Massachusetts registration for 15 days — this enables the non-resident to drive the vehicle back to their home state for permanent registration. 

As part of this process, the customer is required to pay the applicable Massachusetts sales tax at the time of purchase and is given a Sales Tax and Registration Receipt.

The Massachusetts Registry of Motor Vehicles (RMV) has updated the Vehicle Sales Tax and Registration Receipt to clearly indicate that Massachusetts sales tax has been paid.

As a result, when a non-resident presents a Sales Tax and Registration Receipt during the registration process in their home state, this receipt serves as valid proof that Massachusetts sales tax has been paid and must be accepted as such.

Updates to the receipt include the following:

New information

• Customer's name and out of state address were added to the left corner.
• Vehicle Sales Tax was added.

Information removed/replaced

• Condition of Sale was removed.
• Vehicle Identification Number replaces the former Reference Number.

Below is a sample to help clarify that the sales tax has been paid.

RMV and Neighboring States

The RMV has clarified to neighboring state DMVs that when a non-resident purchases a vehicle from a Massachusetts dealer, the sales tax receipt issued by the RMV is sufficient proof of sales tax payment.

In these cases, the Department of Revenue (DOR) has confirmed that they do not require Form ST-7R, Motor Vehicle Certificate of Payment of Sales or Use Tax.

Effective January 1, 2026, the tire recycling fee has increased to $1.00 from $0.80 on the first sale of a new tire in the state by a tire dealer, and a $5.00 new tire fee on the same sales. The fees are imposed on the first sale of a new tire, including tires sold as part of a new or used vehicle, trailer, farm equipment, or similar machinery. The fee is not imposed on the sale of a new tire to an out-of-state wholesaler or an out-of-state retailer. 

Tire sellers will report both the tire recycling fee and the new tire fee to the Comptroller of Maryland on the same return. Once administrative fees are deducted, revenue from the tire recycling fee will be allocated to the Used Tire Cleanup and Recycling Fund, and revenue from the new tire fee will be allocated to the Transportation Trust Fund. 

The address fields in Vitu Interstate are extremely important! Always follow the examples shown in each field to ensure the address is entered correctly. Even a small mistake, like placing an apartment number in the wrong field, can cause taxes and fees to be calculated incorrectly.

In some cases, the difference can be over a thousand dollars. Save time (and money) by double-checking those address fields.

• Street Address: Enter the primary address number and street name.‍
• Address Line 2: Use only for multi-unit details, such as Apt, Ste, Bldg, or Unit numbers.

When sending paperwork to Vitu, a cover sheet is mandatory for every transaction. This requirement applies to both the initial submission and any trailing documents. The cover sheet can be reprinted at any time from the transaction’s Documents tab. Failure to include the cover sheet may delay the paperwork from reaching the correct team for processing.

When completing the Sale Info in Vitu Interstate, please follow this rule:

• Items that can be removed from the vehicle and sold separately after being used are considered Add Ons.
  
  • Examples: a roof rack or running boards
• Items that cannot be removed and resold or reused should not be entered as Add Ons.
  
  • Examples: tint or paint protection — while they are physically added, they cannot be removed and resold. 

A current proof of identification is always required when submitting a transaction. This can be:

• A driver license issued by the state of Texas or another state
• An identification card issued by the state of Texas or another state 
  
  • Note: Any State ID or DL submitted must meet Real ID Act standards — to include a star symbol in the top right corner.
    

In the absence of the above, one of the following forms of identification is acceptable:

• U.S. Passport
• Foreign Passport
• U.S. Military Identification Card
• U.S. Department of Homeland Security Identification Document 
• U.S. Citizenship and Immigration Services Identification Document
• U.S. Department of State Identification Document
• NATO Identification
• Identification Issued under a Status of Forces Agreement

In our efforts to provide best-in-class tools and functionality, we are hard at work developing and implementing improved Tax and Fee estimators within Vitu Interstate. These enhanced calculators incorporate both current tax and fee rates, but also new and improved functionality, including:

• Reciprocity — Where your dealership will see credit for taxes paid within the selling state
• Exemptions — What special scenarios provide registrants with tax/fee exemptions
• Late Fees — Incorporation of any late fee/penalty situations
  

Take a peek at our enhanced Fee Quote below, now including the Reciprocity and Exemption fields.

For our dealers, all of this is being built behind the scenes in Vitu Interstate, which means the improved fee estimations require no special training or implementation. Through December 2025, Vitu has released these enhanced calculators for the following states:

• Alabama, Arizona, Connecticut, District of Columbia, Florida, Georgia, Illinois, Maryland, Massachusetts, Michigan, Montana, New Jersey, New York, North Carolina, Ohio, Pennsylvania, Tennessee, Texas, and Virginia

Delaware, Indiana, Iowa, Kansas, Kentucky, and North Dakota are set to release in January, and additional states are planned for release through Q2 of 2026.