What is Motor Vehicle & Trailer Excise Tax and why do I have to pay it?

Under Massachusetts Law, every motor vehicle registered in the Commonwealth is subject to Motor Vehicle & Trailer Excise Tax every year unless the vehicle is expressly exempted from paying this tax by law. Motor Vehicle & Trailer Excise Tax is assessed, under Massachusetts Law, for the privilege of registering a Motor Vehicle or Trailer in Massachusetts. Obtaining a registration and license plates from the Massachusetts Registry of Motor Vehicles automatically triggers the annual assessment of Excise Tax.