SECTION 1. Section 2 of chapter 90 of the General Laws is hereby amended by inserting after the third paragraph the following:-
The registrar is hereby authorized to enter into agreements on behalf of the commonwealth with the duly authorized representatives of any state of the United States or the District of Columbia providing for the establishment of a reciprocal cross-border electronic vehicle titling and registration program that would enable a person purchasing a motor vehicle in a participant state that is other than the person's state of residence to have such vehicle titled and registered electronically in the person's state of residence pursuant to the rules and regulations of such reciprocal electronic titling and vehicle registration program; provided, however, that, notwithstanding the provisions of any other previous agreement, permit, or license in existence between the registrar, the commonwealth, and other parties, no person who sells motor vehicles outside of the commonwealth pursuant to the laws and regulations of the state where said person's place of business is located shall be allowed to engage in the electronic titling and registration of motor vehicles into the commonwealth unless and until such reciprocal cross-border electronic vehicle registration program is executed and established with the commonwealth and such other state.
SECTION 2. Section 9 of chapter 90D of the General Laws is hereby amended by inserting the following subsection:--
(c) The registrar shall administer an electronic titling program that permits the recording of vehicle title information for new, transferred and corrected certificates of title through electronic media in a cost-effective manner in lieu of the submission and maintenance of paper documents otherwise required by this chapter. Said electronic titling program shall include, but not be limited to, methods by which vehicle title information, including the perfection, release, and assignment of vehicle security interests may be submitted through electronic media. Except for persons and lienholders who are not normally engaged in the business or practice of financing vehicle sales or leases, lienholders shall participate in said electronic titling program.
SECTION 3. Section 6 of chapter 64H, as appearing in the 2004 Official Edition, is hereby amended by inserting after paragraph (xx) the following paragraph:--
(yy) Sale of a motor vehicle to a person who is not a resident of the commonwealth who does not register the motor vehicle in the commonwealth, whether the sale or delivery of the motor vehicle to the nonresident is made in or outside the commonwealth. A motor vehicle sold to a nonresident whose state of residence does not allow a like exemption to its nonresidents shall not be exempt from the tax imposed under this chapter. In that event the nonresident shall pay a tax to the commonwealth on the sale at a rate equal to the rate that would be imposed in his or her state of residence not to exceed the rate that would have been imposed under this chapter. When a motor vehicle dealer, licensed pursuant to section 58 and 59 of chapter 140, makes a sale of a motor vehicle to a nonresident as provided in this paragraph, the dealer in computing the tax shall take into consideration the law of the state of the nonresident as it relates to the trade-in of motor vehicles. The commissioner may require any licensed motor vehicle dealer to keep records of sales to bona fide nonresidents as the commissioner deems reasonably necessary to substantiate the exemption provided in this paragraph, including the affidavit of a licensed motor vehicle dealer that the purchaser of the motor vehicle was the holder of and had in his or her possession a valid out of state driver's license. Any nonresident who registers a motor vehicle in the commonwealth within 90 days of the date of its sale to him or her is deemed to have purchased the motor vehicle for use, storage, or other consumption in the commonwealth, and is subject to, and liable for the tax imposed under this chapter.
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