How to Fill Out Massachusetts Form MVU-29: Eligibility, Steps, and Fees

Massachusetts Form MVU-29 is the affidavit you file with the Registry of Motor Vehicles to claim an exemption from the 6.25% use tax on a vehicle you bought in another state and already paid sales tax on. It is a single-page form, signed under the pains and penalties of perjury, that certifies you meet the conditions for the credit. You submit it in person at an RMV Service Center along with your title and registration paperwork.

MVU-29 is only for out-of-state purchases. Gifts, family sales, inheritances, and business-entity transfers each use a different MVU form, covered at the end.

Do You Qualify for the Exemption

Four conditions must all be true before MVU-29 does you any good:1Massachusetts Department of Revenue. Motor Vehicle and Trailer Sales and Use Tax

  • You paid sales tax to the state or territory where you bought the vehicle.
  • The tax was legally owed, not a voluntary overpayment or a charge made in error.
  • You have not received, and are not entitled to, a refund or credit of that tax.
  • The other state offers a reciprocal exemption, meaning it would credit its own residents for tax paid to Massachusetts.

If all four are met and the other state’s rate was at least 6.25%, you owe Massachusetts nothing. If the other state’s rate was lower, you owe the difference. Pay 4% in the other state, for example, and Massachusetts collects the remaining 2.25% at the RMV counter, with MVU-29 giving you credit for what you already paid.2Massachusetts Department of Revenue. Transfer Your Registration and Title From Out of State

Two situations look like they qualify but don’t. If the state where you bought the vehicle has no sales tax, there is no payment to credit and MVU-29 won’t help. If that state has no reciprocity with Massachusetts, the exemption also fails and the full 6.25% is due. Massachusetts calculates the tax on the purchase price or the NADA trade-in value, whichever is higher.

How to Fill Out Form MVU-29

Download the form from the Department of Revenue’s MVU tax forms page and print it. The instructions require you to complete every blank by printing or typing; the only handwritten portion should be your signature.3Massachusetts Department of Revenue. Form MVU-29 Affidavit in Support of a Claim for Exemption From Sales or Use Tax for a Motor Vehicle Purchased Outside of Massachusetts

Vehicle Information

At the top of the form, identify the vehicle:

  • Year, as shown on the out-of-state title.
  • Make (Ford, Toyota, and so on).
  • Model.
  • Vehicle identification number: the full 17-character VIN from the title or the driver’s-side door jamb. Copy it carefully; a single wrong digit can hold up the whole transaction.
  • Title number from the out-of-state certificate of title you are surrendering.

Purchase Details and Certification

In the certification block, enter:

  • Your full legal name as the new owner.
  • The date you bought the vehicle.
  • The seller’s full name and address, whether an individual or a dealership.
  • The state where the sale took place.

By completing this section you are certifying, under oath, that you paid sales tax in the state listed and that you have not received and are not entitled to a refund of that tax. That certification is what the Department of Revenue relies on to grant the exemption.

Signature

Only the transferee signs. Unlike some other MVU forms, the seller does not sign MVU-29. Sign and date at the bottom in ink. The form is executed under the pains and penalties of perjury.

What to Bring to the RMV

The affidavit is one item in a stack. When you go to an RMV Service Center to title and register the vehicle, bring:4Massachusetts Registry of Motor Vehicles. Transfer Your Registration and Title From Out of State

  • A completed Registration and Title Application, filled out, stamped, and signed by a licensed Massachusetts insurance agent. Handle this before you arrive; the RMV won’t process anything without it.
  • The original out-of-state certificate of title. If the vehicle is old enough to be exempt from titling in the prior state, bring that state’s registration and a bill of sale instead.
  • Lien documentation if a lienholder holds the title. Surrender your out-of-state registration plus one of the following: a photocopy of the out-of-state title showing the lien, a copy of your loan agreement, or a printout of owner information from the other state’s motor vehicle agency dated within 30 days. Vehicles from New York, Kentucky, Minnesota, Maryland, Missouri, and Montana still require the physical title even with a lien.
  • Your completed and signed MVU-29.
  • Your out-of-state purchase receipt or bill of sale showing the tax amount paid. The affidavit is the legal document, but the receipt is useful backup if the clerk has questions.

Fees and What Happens at the Counter

Even with the use tax waived, you pay the standard title and registration fees:5Massachusetts Registry of Motor Vehicles. Massachusetts Registry of Motor Vehicles Fees

  • Certificate of title: $75.
  • Registration: $60 for a standard passenger plate (biennial). Reserved plates cost $100, and vanity plates cost $80 per year.

If you owe partial use tax because the other state’s rate was below 6.25%, that difference is collected at registration. The clerk reviews your MVU-29 and supporting documents, and if everything checks out, you leave with a Massachusetts title and registration and no full use tax charge.

Penalties for a False Affidavit

Filing a false MVU-29 to avoid use tax can be prosecuted as a felony. Under Massachusetts General Laws Chapter 62C, Section 73, willfully signing a tax document you know to be false on a material point carries a fine of up to $100,000 and up to three years in prison. A separate provision aimed at fraudulent sales and use tax certificates carries a fine of up to $10,000 and up to one year of imprisonment.6General Court of Massachusetts. Massachusetts General Laws Chapter 62C Section 73

An invalid exemption also means the Department of Revenue will assess the full 6.25% use tax plus interest running from the date the tax should originally have been paid. Only file MVU-29 if you actually paid tax in the other state and satisfy all four conditions.

If MVU-29 Isn’t the Right Form

MVU-29 covers out-of-state purchases only. For other tax-exempt transfers, the Department of Revenue’s MVU tax forms page has:1Massachusetts Department of Revenue. Motor Vehicle and Trailer Sales and Use Tax

  • Form MVU-24 for a gift transfer where no money or debt changed hands and the donor previously paid Massachusetts tax on the vehicle.
  • Form MVU-26 for a casual sale or transfer between a parent, spouse, child, or sibling, as long as Massachusetts tax was previously paid.
  • Form MVU-27 for a vehicle received through a will or intestate succession.
  • Form MVU-25 for qualifying corporate reorganizations, formations, or liquidations.

Filing MVU-29 when the situation actually calls for MVU-24 or MVU-26 will delay your registration and can trigger a tax assessment. Match the form to the transaction before you go to the RMV.