Mass. Gen. Laws ch. 159B § 9
A single distinguishing plate shall be prescribed and furnished by the department annually for each of the vehicles necessary for the conduct of the business of the holder of the certificate or permit, upon his application to the department, and said plates shall be prominently displayed on the front of each such vehicle whenever operated. Each such plate shall be accompanied by a certificate issued by the department, which shall be in the possession of the driver at all times while operating and shall set forth the make, manufacturer's serial number, if any, and motor number, if any, of the vehicle with respect to which said plate shall be used. As used in this section and in section ten, the word "vehicle" shall include a tractor, with or without a semi-trailer unit. No such plate shall be transferred from one vehicle to another, except upon authority and with the consent of the department and upon payment of a transfer fee, except as provided in section ten B. The annual charge for each plate shall be ten dollars. The amount of the aforementioned transfer fee and the annual charge for each plate shall be determined by the commissioner of administration annually under the provision of section three B of chapter seven.
Mass. Gen. Laws ch. 159B, § 9