Are Occasional Sales taxable in Massachusetts?
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Massachusetts Sales Tax on Occasional Sales Massachusetts: Sales Tax Handbook

Massachusetts:

Are Occasional Sales subject to sales tax?

While Massachusetts' sales tax generally applies to most transactions, certain items have special treatment in many states when it comes to sales taxes. This page describes the taxability of occasional sales in Massachusetts, including motor vehicles. To learn more, see a full list of taxable and tax-exempt items in Massachusetts.

General Occasional Sales
EXEMPT
In the state of Massachusetts, the law includes exemption provisions for a retailer selling property, so long as the transaction is not in the regular course of business.
Motor Vehicles
TAXABLE
In the state of Massachusetts, exemptions may apply for certain family and/or corporate transfers and sales.

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Source: http://www.salestaxhandbook.com/massachusetts/sales-tax-taxability/occasional-sales