Massachusetts law requires residents who own and register a motor vehicle to pay a motor vehicle excise each year. Every motor vehicle used (or planning to be used) for personal road privileges, whether registered or not, is subject to taxation.
Read the full statute here: MGL Chapter 60A, MGL Chapter 59, Section 2
The excise is levied by the city or town where the vehicle is principally garaged, and the revenues become part of the local community treasury.
For more information, please visit the Secretary of the Commonwealth of Massachusetts site here.
If you have further questions about motor vehicle excise payments, contact the Registry of Motor Vehicles.