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TAX IS CALCUALTED, AND WHAT THE MONEY IS USED FOR. IF YOU OWN OR LEASE A VEHICLE IN MASSACHUSETTS, YOU WILL PAY AN EXCISE TAX EACH YEAR. THE EXCISE RATE IS CALCULATED BY MULTIPLYING THE VALUE OF THE VEHICLE BY THE MOTOR VEHICLE TAX RATE. THE TAX RATE IS $25 FOR EVERY $1,000 OF YOUR VEHICLES VALUE. THAT VALUE IS DETERMINED USING THE MANUFACTURERS LIST PRICE AND THE AGE OF THE VEHICLE. BUT ONE WEST SPRINGFIELD MAN SAID THIS CALCULATION SEEMS UNFAIR. HE SAID, FOR PEOPLE WHO MAKE BIG PURCHASES LIKE RVS, THE MANUFACTURERS LIST PRICE COULD BE MORE THAN 100- THOUSAND DOLLARS MORE THAN WHAT WAS ACTUALLY PAID. FRANK PALANGE NO ONE BUYS CARS OR ANYTHING AT MANUFACTURERS LIST. I FEEL EXCISE TAX SHOULD BE MORE LIKE A SALES TAX, WHERE YOURE PAYING THE EXCISE TAX ON WHAT YOU ACTUALLY SPENT FOR THE VEHICLE. TAYLOR KNIGHT ALTHOUGH EXCISE TAXES ARE COLLECTED BY INDIVIDUAL CITIES AND TOWNS, THE FORMULA USED TO DETERMINE THEM IS CREATED BY THE STATE. THE INDIVIDUAL CITIES AND TOWNS GET TO KEEP TH