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From the Motor Vehicle Sales & Use Tax section at http://www.mass.gov

Motor Vehicle Purchases in Massachusetts by Nonresidents: If a nonresident of Massachusetts purchases a motor vehicle in Massachusetts and takes title to and/or possession of the vehicle in Massachusetts, the sale is subject to the Massachusetts sales/use tax irrespective of whether the nonresident intends to use the motor vehicle within or outside Massachusetts.

You have 20 days in which to pay the MA sales tax (6.25 percent in 2012) to avoid penalties and interest, not to mention criminal charges for tax evasion.

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Q: If you live in tax-free New Hampshire and purchase a car in Massachusetts do you have to pay Massachusetts sales taxes?
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