NY Tax L § 1214 (2021)
2021 New York Laws TAX - Tax Article 29 - Taxes Authorized for Cities, Counties and School Districts Part 1 - Authority to Impose Taxes Sub Part B - Taxes Administered by State Tax Commission 1214 - Certain Sales of Motor Vehicles and Vessels: Proof Required for Registration of Motor Vehicles and Vessels.

§  1214.  Certain  sales of motor vehicles and vessels: proof required for registration of motor  vehicles  and  vessels.  (a)  (1)  Except  as provided in paragraph three of this subdivision, where a sale of a motor vehicle or vessel, including an agreement therefor, is made in any city, county  or school district to a nonresident thereof, such sale shall not be subject to tax by such city, county or school district,  despite  the fact  that  such  motor  vehicle or vessel is delivered to the purchaser within such  jurisdiction,  provided  the  purchaser  furnishes  to  the vendor, prior to taking delivery, proof satisfactory to the commissioner that the purchaser:  (i) is a nonresident of the jurisdiction in which the sale is made,  (ii) has no permanent place of abode within such jurisdiction,  (iii)  is  not  engaged  in  carrying  on  in  such  jurisdiction  any employment, trade, business or profession in which the motor vehicle  or vessel  will  be  used in such jurisdiction, and such other proof as the commissioner may require to ensure proper administration  of  the  taxes imposed  under  the  authority of sections twelve hundred ten and twelve hundred eleven of this article.  (2) However, if such purchaser resides in a  city,  county  or  school district  imposing a tax on the use of such motor vehicle or vessel, the vendor shall be required to collect from such purchaser, as provided  in section  twelve  hundred  fifty-four  of  this  article,  the  aggregate compensating use taxes imposed by the city, if any,  county  and  school district  in  which  such  purchaser  resides,  for  distribution by the commissioner to such taxing jurisdiction or jurisdictions.  (3) Provided, however, the exclusion from tax  provided  in  paragraph one  of  this  subdivision  shall not apply where the receipts from such sale would have been  excluded  from  tax  pursuant  to  section  eleven hundred  seventeen of this chapter but for failure to satisfy either the condition set forth in paragraph  two  of  subdivision  (a)  of  section eleven  hundred  seventeen of this chapter or the condition set forth in paragraph three of subdivision (a) of section eleven  hundred  seventeen of this chapter.  (b)  A  vendor  shall not be liable for failure to collect tax on such sale of a motor vehicle or vessel provided the proof furnished  to  such vendor  by  the  purchaser  pursuant  to subdivision (a) of this section shows that the purchaser's residence is  not  in  any  city,  county  or school  district which imposes a tax on the use of such motor vehicle or vessel,  and  provided  the  vendor  keeps  such  proof  available   for inspection  by  the commissioner and further provided that such proof is not known by the vendor, prior to making physical delivery of the  motor vehicle or vessel, to be false.  (c)  For  purposes  of  subdivisions  (a) and (b) of this section, the term:  (1) "Motor vehicle" shall  include  a  motor  vehicle  as  defined  in section  one  hundred  twenty-five  of the vehicle and traffic law and a trailer as defined in section one hundred fifty-six of the  vehicle  and traffic law.  (2)  "Vessel"  shall  (i)  include  a  vessel  as  defined  in section twenty-two hundred fifty of the vehicle and traffic law,  including  any inboard  or  outboard  motor  and any trailer, as defined in section one hundred fifty-six of the vehicle and traffic law, sold with  the  vessel for  use  with  such  vessel; (ii) but not include a vessel weighing two hundred pounds or less, inclusive of any mast and sail or other rigging, which is not equipped with a motor and which is exempt from registration under paragraph (g) of subdivision one  of  section  twenty-two  hundred fifty-two of the vehicle and traffic law.  (d)  The commissioner of motor vehicles shall not issue a registration certificate, except in renewal of registration by the  same  owner,  (1) for  any  passenger motor vehicle not used to carry passengers for hire, any snowmobile, as defined in section twenty-two hundred  twenty-one  of the  vehicle and traffic law, trailer, as defined in section one hundred fifty-six of the vehicle and traffic law, vessel, as defined in  section twenty-two hundred fifty of such law, or all terrain vehicle, as defined in  section twenty-two hundred eighty-one of such law, which is owned by an individual whose residence is within any city or county imposing  the taxes  authorized  by  subdivision  (a) of section twelve hundred ten of this article, or (2) for any motor vehicle, snowmobile, trailer,  vessel or  all  terrain  vehicle  except  as  provided in paragraph one of this subdivision, owned by a person whose residence or  business  address  is within any such city or county, except upon proof, in a form approved by the  commissioner  and  the  commissioner of motor vehicles that any tax imposed by such city or county with respect to the  sale  of  the  motor vehicle,  snowmobile,  trailer,  vessel  or  all  terrain vehicle to the registrant or his use thereof has been paid, or that no such tax is due.