In most cases, motor vehicles and trailers bought in a trade-in transaction are only subject to sales tax on the excess of the purchase price over the amount credited for the trade-in.

Origin: M.G.L c. 64H, § 26, c. 64I, § 27

Item Number
FY2018
FY2019
FY2020
FY2021
FY2022
3.606
98.0
100.1
101.7
104.2
106.6
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