Form ST-7R at a glance
What it is: Form ST-7R is the Massachusetts Department of Revenue Motor Vehicle Certificate of Payment of Sales or Use Tax.
Where and when to file: Submit this return with payment in full to Massachusetts Department of Revenue, PO Box 7012, Boston, MA 02204.
A filled-in Form ST-7R example: a private car buyer fills Part B
How to fill out Form ST-7R, box by box
Name of purchaser/business, First name, Federal Identification number and Social Security number
Enter the Name of purchaser/business, the First name (required for individuals), the Federal Identification number and the Social Security number (required for individuals).
Mailing address, City/Town, State and Zip
Enter the Mailing address, then the City/Town, State and Zip.
Model year, Make, Model name, Type, Vehicle Identification number and Date of sale
Enter the Model year of motor vehicle or trailer sold, the Make of trailer or vehicle and the Model name.
Enter the Type, the Vehicle Identification number and the Date of sale (mm/dd/yyyy).
Part A. Sale by licensed motor vehicle dealer
Part A is the sale by licensed motor vehicle dealer and is required by dealer.
On line 2, enter the manufacturer's excise (section 4061(A) of IRC) only if new motor vehicle.
On line 3, enter the trade-in allowance (if any), with the Model year, Make of traded-in vehicle and Vehicle Identification number.
On line 4, enter the manufacturer's rebate.
On line 5, Add lines 2 through 4 for the total adjustments.
On line 6, Subtract line 5 from line 1 for the taxable sales price.
On line 7, Multiply line 6 by .0625 for the sales tax.
Part B. Sale by person other than motor vehicle dealer
Part B is the sale by person other than motor vehicle dealer; on line 1, enter the gross sales price.
On line 2, Multiply line 1 by .0625 for the use tax.
Part C. Capitalized cost reduction
Part C is the capitalized cost reduction; on line 1, enter the taxable capitalized cost reduction.
On line 2, Multiply line 1 by .0625 for the sales tax.
Declaration signed by the purchaser and the seller
The undersigned certifies under the penalties of perjury that all items and statements herein contained are true and accurate in every particular.
For the purchaser, enter the Firm name of purchaser (if any), sign on the Signature line, and enter the Date and Title.
For the seller, enter the Firm name of seller (if any), the License number (if dealer), sign on the Signature of seller line, and enter the Title and the Sales/use tax registration no. (required if dealer), then the Mailing address, City/Town, State and Zip.
More rules for Form ST-7R
Under Fill in if, mark Business, Sole proprietor or Individual.
Make check or money order payable to Commonwealth of Massachusetts.
File this return online at mass.gov/masstaxconnect.
This claim is subject to verification and assessment by the Department of Revenue.
Erroneous information will result in suspension of registration.
Common questions about Form ST-7R
Where do I file it?
Submit this return with payment in full to Massachusetts Department of Revenue, PO Box 7012, Boston, MA 02204.
Sources
[1] Form ST-7R (Rev. 3/18), Motor Vehicle Certificate of Payment of Sales or Use Tax, Massachusetts Department of Revenue (the Official source link on this page).