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the massachusetts bill of sale what is a bill of sale this is a document that records details of a transfer involving a motor vehicle or any other property having some value from a seller to a buyer it is similar to a receipt that you get in a regular store but there is more to it than just proving that the transaction took place when do you need a bill of sale in massachusetts the bill of sale is not required every time you register a motor vehicle at a local registry of motor vehicles branch office but it is required for the first time registration of atvs and snowmobiles a bill of sale might be needed to register a vehicle exempt from titling due to its age it might also serve for sales tax purposes when a vehicle purchased in massachusetts was delivered to another state when it comes to boat transactions a bill of sale is indeed one of the required documents for your convenience you can use a special bill of sale form for motor vehicles and vessels