SECTION 1. Section 2 of chapter 64I of the General Laws is hereby amended by adding the following paragraph:-

If, while a resident of another state, a person purchased a motor vehicle at retail sale and registered the motor vehicle in that state for more than 6 months or purchased a motor vehicle in Massachusetts at retail sale more than 6 months prior to becoming a resident, but the motor vehicle was delivered to the taxpayer out of Massachusetts by the seller, or purchased more than 12 months prior to registration in the commonwealth, the excise imposed upon the retail sale shall be based on the Kelley Blue Book value at the time of registration of such motor vehicle in the commonwealth, not the original date of purchase.

SECTION 2. Section 58 of chapter 140 of the General Laws, as appearing in the 2014 Official Edition, is hereby amended by adding the following subsection:-

(f) A class 1, 3 or 3 license holder shall notify purchasers of motor vehicles from out-of-state that such purchaser must take delivery the motor vehicle out-of-state, or pay Massachusetts sales tax at the time of sale of such motor vehicle.