The ancient origins of Vietnam's literature, language and culture, and the country itself, began in the north along the fringes of the Red River Delta. The legendary Hong Bang Dynasty, the first ruling state of Vietnam, popped up around 2879 BC, and the development of wet rice cultivation and bronze casting led to the formation of the Dong Sun culture some 800 years later.
General Rules. Effective August 1, 2009, under Massachusetts sales and use tax provisions, the purchaser, transferee or user having title to or possession of a motor vehicle is directly responsible for the payment of the 6.25% sales or 6.25% use tax.
Example #1: An individual is a resident of State X. State X has no sales or use tax provisions. The individual purchases and registers a motor vehicle in State X where it is used for three months. The individual then moves to Massachusetts and registers the vehicle in Massachusetts. use tax is due to Massachusetts, but the tax is computed on the sales price multiplied by the difference between the Massachusetts rate (6.25%) and the rate of tax in State Z (4%). The use tax is therefore $20,000 x 2.25% or $450.