What is Motor Vehicle Excise Tax?
It is an annual tax for the privilege of registration. Anyone who registers a vehicle with the Massachusetts Registry of Vehicles (RMV) will be billed based on the information supplied to the RMV on the registrant’s application. Chapter 60A of Mass. General Laws imposes an excise on the privilege of registering a motor vehicle or a trailer in the Commonwealth of Massachusetts. The excise is levied annually in lieu of a tangible personal property tax. Non-registered vehicles, however, remain subject to the taxation as personal property. The excise is levied by the city or town where the vehicle is principally garaged and the revenues become part of the local community treasury. The Registry of Motor Vehicles prepares data for excise bills according to the information on the motor vehicle registration and sends it to the Assessor’s Office. The bills are then prepared based on excise data sent by the RMV in conformity with Registry requirements.
It is an annual tax for the privilege of registration. Anyone who registers a vehicle with the Registry of Motor Vehicles (RMV) will be billed based on the information supplied to the RMV on the registrant’s application. Chapter 60A of the Mass. General laws imposes an excise on the privilege of registering a motor vehicle or a trailer in the Commonwealth of Massachusetts. Non-registered vehicles remain subject to taxation as personal property. The excise is levied by the city or town where the vehicle is principally garaged and the revenues becomes part of the local community treasury. The RMV prepares data for excise bills according to the information on the motor vehicle registration and sends it to the Town Assessors. Bills are then prepared based on the excise data sent by the RMV.
Under MGL Chapter 60A, all Massachusetts residents who own and register a motor vehicle must annually pay a motor vehicle excise. Also, under MGL Chapter 59, Section 2, it is important to note that every motor vehicle, whether registered or not, is subject to taxation, either as excise or personal property, for the privilege of road use, whether actual or future. The excise is levied by the city or town where the vehicle is principally garaged and the revenues become part of the local community treasury.
