Military exemptions for Mass. auto vehicle excise tax Published Aug. 20, 2018 By 66th Air Base Group Judge Advocate Office HANSCOM AIR FORCE BASE, Mass. -- All residents of the Commonwealth who own and register a motor vehicle in Massachusetts must pay an annual motor vehicle excise tax, unless they fall under an exception. The motor vehicle excise tax is for the privilege of using the roadways and for registering a motor vehicle. Massachusetts law provides military service-related exemptions for vehicles owned by disabled veterans, and former prisoners of war. Additionally, under the Servicemembers Civil Relief Act, the excise tax exemption is available to military members who are not legal residents of Massachusetts, but who reside and register personal auto vehicles (either individually or jointly with a spouse) in Massachusetts pursuant to military orders. For eligibility, the servicemember must present a letter from his military command to the local assessor stating the member’s non-resident, military stationed status. After approval by the town or city assessor, no further action is required to maintain the exemption in any subsequent year. Leased vehicles are not eligible for this exemption; however, in some cases, the company from which the vehicle is leased may pay the tax on behalf of the lessor. A non-resident military servicemember is not required to register a car in Massachusetts if it was purchased, titled, and registered in a different state. A home state registration may be kept indefinitely. For further information on the Massachusetts motor vehicle excise tax, contact the Legal Office at 781-225-1410.