What is the motor vehicle and trailer excise?

An excise is a tax upon an event or privilege. A motor vehicle and trailer excise is in lieu of a tangible personal property tax and is levied for the privilege of registration.

M.G.L. Ch. 60A, which is the statutory basis for the excise, uses the motor vehicle itself as a means to measure this privilege. Revenue derived from the excise can be used by cities and towns for any lawful purpose.

For more detailed information regarding the definition of a "motor vehicle", the period of assessment, and certain registration requirements, see: General Motor Vehicle Excise Information (PDF).

Show All Answers

1. What is the motor vehicle and trailer excise?
2. What valuation is used for motor vehicle excise bills?
3. What is the rate of excise and where is it assessed?
4. Are there any exemptions from the motor vehicle excise?
5. For what reasons may I get an abatement of a motor vehicle excise?
6. What are the penalties for nonpayment of the excise?
7. I cancelled my insurance but I am still receiving a tax bill. Why?
8. What are the regulations regarding vehicles owned and registered by handicapped persons?