Sales Tax Exemption

Does anyone know if mass has an exemption?

 

Good day, we are purchasing two used trucks in NC and titling them and registering them in Florida. The trucks will then be leased on to a company which manages our trucks under their DOT/MC number in exchange for 12% of the revenue. 95% of their loads are out of (FL) state loads, how can i avoid paying the sales tax of 7% on these two trucks i'm buying under my corporation (I don't have DOT/MC number)? Can i use the lease agreement between our two companies to show trucks are rolling stock and what forms do i need to present to the tag agency when getting my IRP plates. We already have 7 trucks and all are registered in FL under my IRP account. I appreciate the help