Massachusetts has established mandatory annual reporting requirements for motor vehicle insurers making payments to repair shops, effective for payments made on or after January 1, 2025. Under 830 CMR 62C.8.2, promulgated August 1, 2025, insurers must file electronic information returns with the Commissioner and furnish copies to repair shops.
The regulation requires reporting of all insurance-related payments to repair shops, including direct repairs, towing, gate fees, estimate fees, and storage charges. Returns must include the repair shop’s name, federal identification number, physical address, professional license number, total annual payments, and the portion attributable to Massachusetts sales and use tax. Information returns must be furnished to repair shops on or before January 31 and filed with the Commissioner by March 31 following each calendar year.
