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a few years back I traded some work for a boat in Mass. I had to have a gift letter and paperwork from the (seller)for the amount of $1.00.I went to the boat registry on Nashua st in Boston to do the paperwork.They informed me that I had to pay sales tax on the dollar! This sales tax was the amount of 5 cents! Now it gets fun! The sales tax office was then about 3 blocks away and it was pouring rain! I walked to the sales tax office to pay my nickel. When arriving there was a sign on the door"Sales tax office closed from 12-1 for lunch"! I looked at my watch,and it was 12:10. I waited an hour till the office opened up again, Wrote out my check for a nickel, got my sales tax paperwork stamped,walked back the 3 blocks in the rain, and finished up the paperwork at the boat registration office,and from there it was smooth sailing!
This was about 10 years ago and I assume that they have streamlined their systems by now, But I would give the Reg. a call and be prepared to jump through those hoops!
 
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