Form MVU-26, Affidavit in Support of a Claim for Exemption from Sales or Use Tax for a Motor Vehicle Transferred Within a Family, is a specific Motor Vehicle Sales and Use (MVU) Tax Form, upon which a new owner of a vehicle (a receiver) may get a tax exemption from a sales or use tax, if they received an automobile from a prior owner who is a family member. Form MVU-26 is issued by the Massachusetts Department of Revenue and was last revised in November 2018. A fillable MVU-26 Form is available for download below.
According to its content, an MVU-26 Form is similar to Form MVU-24 (Affidavit in Support of a Claim for Exemption from Sales or Use Tax for a Motor Vehicle Transferred as a Gift), although there is a big difference between these applications. When choosing which one to use, it's important to understand if the prior owner is a family member because MVU-26 can only be used with family members such as spouse, son, mother, sister, etc.
Due to the specifics of the application, it's structure is quite simple and filling in this document is a straightforward process. Information that must be indicated in the document:
Where to mail Form MVU-26 (Massachusetts)
The application should be submitted to: