Domiciliary Military Personnel

Vehicles owned and registered or leased by members of the United States military, including members or the National Guard or reserves, who are Massachusetts domiciliaries are exempt from the motor vehicle excise if the service member is on active military duty outside Massachusetts for at least 180 continuous days during the excise calendar year. If the service member is wounded or killed in an armed conflict, the 180-day limitation does not apply.

The vehicle must be owned and registered by or leased to the service member in the service member’s name or jointly in the name of the member and member’s spouse. Military personnel who qualify and own or lease more than one vehicle for personal, non-business use may have the exemption applied to the vehicle of choice.