New York Codes, Rules and Regulations
Title 15 - Department of Motor Vehicles
Appendix 1

Current through Register Vol. 44, No. 38, September 21, 2022

389 MV 4-30-80


(cf. Part 19)

1. General. A Vehicle Use Tax on every passenger or suburban vehicle registered to residents of New York City, or to nonresidents of New York City who have maintained an abode in New York City for at least 184 days in the year preceding the application for registration for a vehicle, or to persons, firms, copartnerships, trustees who conduct a business or association or a corporation, who regularly keep, store, garage or maintain the vehicle in New York City will be collected by the Commissioner of Motor Vehicles or his agents, and such tax must be paid, unless the registrant submits an exemption certificate, stipulating the reason for the exemption.

2. Administrative Considerations. To implement the collection of this tax, the following administrative procedures will be followed:

a. The tax will not apply to registrations which are exempt from registration fees. Included in this category are registrations issued to municipalities, foreign consulates and delegates, public authorities, and certain disabled veterans. Also, the tax will not apply to certain nonprofit charitable organizations or to residents of New York City who have not resided in the city for at least 30 days in the last year prior to application for registration.

b. In accordance with section 1201(h) of the Tax Law, the tax will be imposed only on original and renewal registrations.

c. The tax will be assessed only on passenger and suburban vehicles. All other classes are excluded.

d. The Department will determine its costs in administering the program. These costs will be deducted before distribution to the Commissioner of Finance.

e. Revenues will be distributed to the Commissioner of Finance in accordance with procedures established by the New York State Department of Audit and Control.

f. Exemption certificates other than those involving a change of address, will be forwarded by the issuing offices to Albany for data entry and subsequent mailing to the Commissioner of Finance. Also, the Department will furnish to New York City the names of registrants against whom a tax was not collected because of a change of address from within the City of New York to without the City of New York made at the time of renewal. This listing will include the old address and the new address.

g. Exemptions disapproved will be returned by the Commissioner of Finance to Albany for further entry to indicate disapproval.

3. Procedures.

a. Original Applications.

An information insert (attachment 1) and an exemption certificate (attachment 2) will be made available to all applicants for original registrations.

The tax will be based on the county of legal residence (i.e., if the application for registration shows a legal address in New York City, the $15 tax will be added to the total annual fee. If the applicant shows a mailing address in New York City and a legal address outside New York City, the $15 tax will not be added to the total annual fee).

In order for an exemption from the collection of the tax to be granted, an exemption certificate will be required to be submitted for those transactions for which the tax would ordinarily be due.

b. Renewal Applications.

(VIN) ..............................................................................................

(2) An information insert (attachment 1) explaining the tax will be included with all renewals which contain the $15 tax. This insert will advise the registrant that an exemption certificate (attachment 2) may be obtained at any Motor Vehicle Issuing Office.

(3) Registrants against whom the tax is assessed and who indicate that it does not apply to them will be required to complete a tax exemption certificate. Part 1 of the registration, the word "Exempt" will be stamped directly through the "Pay This Amount" figure.

(VIN) ..............................................................................................

(5) If the registrant shows the legal residence address in New York City, with a mailing address elsewhere, or he indicates that he is required to pay the tax but the amount was not preprinted, the tax will be charged.

(6) Any transaction when the proper fee is not presented, or when the applicant indicates that the tax does not apply to him but refuses to sign an exemption certificate, will be rejected.

c. Depositing and Reporting Operations.

The revenue collected in connection with the Motor Vehicle Use Tax will be deposited with other fees collected for registration transactions. A separate Advice of Deposit for the tax revenues will not be made.

On the reverse side of the Advice of Deposit, the amount of the Use Tax money that is included in the total deposit will be entered in this manner: "Includes $________ N.Y.C. Use Tax". This same format will be followed on the reverse of the Advice of Deposit for Replacement Remittance when replacement remittance is received for a protested check.

d. Data Preparation and Control.

Registration renewal applications which show fee amounts changed will be scanned as long as they are acceptable in other aspects.

Registration renewal applications showing a change of County Code will be forwarded to the Data Entry and Control Section for entry of the actual residence county.

Tax exemption certificates will be entered upon receipt from issuing offices.

Disapproval of tax exemptions will be entered upon receipt from the Commissioner of Finance.

e. Motor Vehicle Accounts Bureau.

Daily and monthly accounting will provide separate totals for revenues allocated to the New York City Use Tax.

Each issuing office's terminal produced daily cash report will provide a separate entry for collection of the tax.

The use tax revenue collected will be recorded in a separate ledger daily.

When the quarterly report is completed, three copies of the Vehicle Use Tax Distributor Certification (Form MV-2101) will be prepared. Adjustments for bad checks will be made and entered on this form. Two copies will be forwarded to the Department of Audit and Control, and one copy will be retained by the Department of Motor Vehicles.

The total amount of the Vehicle Use Tax is refundable if all or any part of the registration fee is refunded.

4. Attachment.

a. Exemption Certificate.



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