Form MVU-25 Affidavit in Support of a Claim for Exemption From Sales or Use Tax for a Motor Vehicle Transferred by a Business Entity - Massachusetts

Form MVU-25 or the "Affidavit In Support Of A Claim For Exemption From Sales Or Use Tax For A Motor Vehicle Transferred By A Business Entity" is a form issued by the Massachusetts Department of Revenue.

Download a PDF version of the Form MVU-25 down below or find it on the Massachusetts Department of Revenue Forms website.

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Form MVU-25
Affidavit in Support of a Claim for
Rev. 12/13
Exemption from Sales or Use Tax for
a Motor Vehicle Transferred By a Business Entity
Massachusetts
epartment of
Revenue
Please read the instructions below before completing this form and provide the following information.
All entries must be printed or typed except for signatures.
This claim for exemption is based on the transfer of a motor vehicle to or from a business entity.
Motor Vehicle Transferred:
Year
Make
Model
Vehicle identification number
Title number
I,
, an authorized representative of
Name
Transferor
certify that the above-described motor vehicle was transferred to
on
and such transfer
Transferee
Date
is exempt from taxation because the transfer was pursuant to (check one):
a transaction which qualifies as a “reorganization” within the meaning of Internal Revenue Code, section 368(a)(1).
Date of reorganization
the formation of a partnership, limited liability company (LLC) or corporate trust, or the organization of a corporation, solely in exchange for an owner-
ship interest in the enterprise.
Date of formation
a sale or transfer to an owner of a business entity solely in exchange for the owner’s interest on the complete dissolution of a partnership, LLC or
corporate trust, or the complete liquidation of a corporation.
Date of dissolution or liquidation
eclaration
I declare under the pains and penalties of perjury that I have reviewed this affidavit and the statements I have made in it and declare that they
are true.
Authorized representative of transferor
Transferor
Date
Authorized representative of transferee
Transferee
Date
Instructions
The purchaser of a motor vehicle acquired for use, storage or other
Please note that your statements are to be made under the pains
consumption in the Commonwealth of Massachusetts is required to
and penalties of perjury and that a statement which is made willfully
pay a sales or use tax unless an exemption is specifically provided
and is false as to a material matter may be punished as a felony
for in the Massachusetts General Laws or the Code of Massachu-
under Massachusetts General Laws, Chapter 62C, section 73, or
setts Regulations.
Chapter 268, section 1A. Perjury is a serious crime and punish-
ment can be severe.
An exemption from the sales or use tax for certain transfers of
motor vehicles to or from business entities is provided for by the
If you have any questions about the acceptance or use of this affi-
davit, please contact: Massachusetts Department of Revenue,
Massachusetts regulations and statutes. In order to be exempt
Customer Service Bureau, PO Box 7010, Boston, MA 02204;
from the sales or use tax you must meet the requirements of the
(617) 887-MDOR.
law and complete the affidavit above. You must fill in all blanks and
print your entries, except at the end of the affidavit where your sig-
nature is required.
Note: If a final determination letter from the Internal Revenue Serv-
ice has been issued with respect to the transaction, the letter must
accompany this affidavit.
This form is approved by the Commissioner of Revenue and may be reproduced.
Form MVU-25
Affidavit in Support of a Claim for
Rev. 12/13
Exemption from Sales or Use Tax for
a Motor Vehicle Transferred By a Business Entity
Massachusetts
epartment of
Revenue
Please read the instructions below before completing this form and provide the following information.
All entries must be printed or typed except for signatures.
This claim for exemption is based on the transfer of a motor vehicle to or from a business entity.
Motor Vehicle Transferred:
Year
Make
Model
Vehicle identification number
Title number
I,
, an authorized representative of
Name
Transferor
certify that the above-described motor vehicle was transferred to
on
and such transfer
Transferee
Date
is exempt from taxation because the transfer was pursuant to (check one):
a transaction which qualifies as a “reorganization” within the meaning of Internal Revenue Code, section 368(a)(1).
Date of reorganization
the formation of a partnership, limited liability company (LLC) or corporate trust, or the organization of a corporation, solely in exchange for an owner-
ship interest in the enterprise.
Date of formation
a sale or transfer to an owner of a business entity solely in exchange for the owner’s interest on the complete dissolution of a partnership, LLC or
corporate trust, or the complete liquidation of a corporation.
Date of dissolution or liquidation
eclaration
I declare under the pains and penalties of perjury that I have reviewed this affidavit and the statements I have made in it and declare that they
are true.
Authorized representative of transferor
Transferor
Date
Authorized representative of transferee
Transferee
Date
Instructions
The purchaser of a motor vehicle acquired for use, storage or other
Please note that your statements are to be made under the pains
consumption in the Commonwealth of Massachusetts is required to
and penalties of perjury and that a statement which is made willfully
pay a sales or use tax unless an exemption is specifically provided
and is false as to a material matter may be punished as a felony
for in the Massachusetts General Laws or the Code of Massachu-
under Massachusetts General Laws, Chapter 62C, section 73, or
setts Regulations.
Chapter 268, section 1A. Perjury is a serious crime and punish-
ment can be severe.
An exemption from the sales or use tax for certain transfers of
motor vehicles to or from business entities is provided for by the
If you have any questions about the acceptance or use of this affi-
davit, please contact: Massachusetts Department of Revenue,
Massachusetts regulations and statutes. In order to be exempt
Customer Service Bureau, PO Box 7010, Boston, MA 02204;
from the sales or use tax you must meet the requirements of the
(617) 887-MDOR.
law and complete the affidavit above. You must fill in all blanks and
print your entries, except at the end of the affidavit where your sig-
nature is required.
Note: If a final determination letter from the Internal Revenue Serv-
ice has been issued with respect to the transaction, the letter must
accompany this affidavit.
This form is approved by the Commissioner of Revenue and may be reproduced.

Download Form MVU-25 Affidavit in Support of a Claim for Exemption From Sales or Use Tax for a Motor Vehicle Transferred by a Business Entity - Massachusetts

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