# Massachusetts — Vehicle trade-in sales tax credit rules by state -- full price taxed, or only the difference

For Massachusetts, trade-in credit allowed is full credit, recorded from its source on 2026-08-20.

- **State:** Massachusetts _(our reading, not quoted from the source)_
- **Trade-in credit allowed:** full credit _(our reading, not quoted from the source)_

## What the source says

> Section 26. Where a trade-in of a motor vehicle or trailer is received by a dealer in such vehicles holding a valid vendor's registration, upon the sale of another motor vehicle or trailer to a consumer or user, the tax shall be imposed only on the difference between the sales price of the motor vehicle or trailer purchased and the amount allowed on the motor vehicle or trailer traded in on such purchase.

## Source

- https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter64H/Section26

Last verified: 2026-08-20. Review by: 2027-08-20.
Part of [Vehicle trade-in sales tax credit rules by state -- full price taxed, or only the difference](https://referencesource.org/vehicle-trade-in-sales-tax-credit-by-state/).