As a reminder, there is an exemption from excise tax for motor vehicles registered with Farm Plates. However, the vehicle cannot be used at all for personal use or the owner is subject to the tax and a $100 penalty.
State Tax Form 126A-MVE may be filed with the local assessors to claim an exemption. The abatement must be filed within three years after the date the excise was due, or one year after the excise was paid, whichever is later. Form 126A-MVE is available online at https://www.mass.gov/doc/mvmanufacturersfarmerspdf/download.
Farm tractors and farm trailers, although able to use farm plates, are not subject to the motor vehicle excise tax as they do not meet the criteria in the definition of motor vehicles in the statute. They are taxed as personal property or farm machinery.
Farm Animal and Machinery Excise Tax ($5 per $1000 of value) may be paid by unincorporated businesses in lieu of Personal Property Tax (generally a much higher rate) on farm implements and animals. Form F.A.E.-M.E. is used for this and must be filed with your local assessor’s office by March 1of each year. Click HERE for the F.A.E.- M.E. form or visit your local assessor’s office.