The motor vehicle excise tax is imposed on every motor vehicle and trailer registered in Massachusetts. The tax is imposed for the privilege of using the roadways and for registering a motor vehicle. The registration process of a motor vehicle automatically triggers the assessment of the excise.
Second year: 60%
Third year: 40%
Fourth year: 25%
Fifth year and each year thereafter: 10%
Motor Vehicle Excise Tax bills are issued on a calendar-year basis. The bill is owed to the community where the vehicle or trailer was garaged as of January 1. The address of the registrant is based upon the registration address provided by the owner to the Registry of Motor Vehicles.