Our combined per capita state and local tax rate, as a percent of income, is the lowest in New England. The state is dependent upon real estate property taxes, as well as taxes on motor fuels, tobacco, alcohol, telecommunications, and sweepstakes revenues. The Business Profits Tax and the Business Enterprise Tax, which were implemented in July 1993, are major generators of unrestricted revenues. Applicants should first register their motor vehicles before obtaining a driver's license. Applications and fees are accepted at 18 licensing locations throughout the state.
Licenses are valid for four years.
These include being accompanied by a parent or responsible adult aged 25 or older during the first 90 days. Youth drivers may not drive between the hours of one and 5 am, and may not have more passengers than there are seat belts in the car. Any person under the age of 18 is required to be properly restrained by a safety belt. Automobile registration may be obtained at the clerk's office in the city or town of residence. State registration fees are based on the weight of the vehicle, and local fees based on the factory list values and vehicle age.