VT only charges sales tax (use tax?) if you register the car in VT. I've bought 2 Subarus from VT dealers as a NH resident (2006 and 2020) and did not pay VT tax. In 2006, I took the paperwork to Town Hall, got a permanent plate, and drove home with that. The second time, they gave me a VT temp and I drove home.
But MA is different. If you take delivery in MA, tax is due to MA. It doesn't matter where you live or register the car (CA does this, too).
I bought a car in MA (then a CT resident) in 1991 and a large trailer (>3k lbs, title required) in a 2006 private sale from a MA resident when I lived in NH. In both cases, when I later moved back to MA, the DMV demanded I pay sales tax, penalties, and interest on both transactions before they would issue a plate.
I have a friend who took a post retirement job ferrying cars for a local dealership 6 or 7 years ago. One of the things he did was deliver cars out of state to NH buyers and sign off on delivery papers, specifically so that no MA sales tax was due.
So MA has definitely required sales tax payments for in-state deliveries to out of state buyer from 1991-2016/17. I can't see that ever going away (they have no incentive to do anything to help non-residents and reduce their tax revenue)
But MA is different. If you take delivery in MA, tax is due to MA. It doesn't matter where you live or register the car (CA does this, too).
I bought a car in MA (then a CT resident) in 1991 and a large trailer (>3k lbs, title required) in a 2006 private sale from a MA resident when I lived in NH. In both cases, when I later moved back to MA, the DMV demanded I pay sales tax, penalties, and interest on both transactions before they would issue a plate.
I have a friend who took a post retirement job ferrying cars for a local dealership 6 or 7 years ago. One of the things he did was deliver cars out of state to NH buyers and sign off on delivery papers, specifically so that no MA sales tax was due.
So MA has definitely required sales tax payments for in-state deliveries to out of state buyer from 1991-2016/17. I can't see that ever going away (they have no incentive to do anything to help non-residents and reduce their tax revenue)