NY Tax L § 1117 (2021)
2021 New York Laws TAX - Tax Article 28 - Sales and Compensating Use Taxes Part 3 - Exemptions 1117 - Certain Sales of Motor Vehicles and Vessels.

§ 1117. Certain sales of motor vehicles and vessels. (a) Receipts from any sale of a motor vehicle or vessel shall not be subject to the retail sales  tax  imposed under subdivision (a) of section eleven hundred five of this article, despite  the  taking  of  physical  possession  by  the purchaser within this state, provided that:  (1) the purchaser, at the time of taking delivery  (i) is a nonresident of this state,  (ii) has no permanent place of abode in this state, and  (iii)  is  not  engaged  in  carrying on in this state any employment, trade, business or profession in which the motor vehicle or vessel  will be used in this state;  (2)  (i)  the  vendor  of  such  motor  vehicle does not issue to such purchaser  with  respect  to  such  motor  vehicle  either  a  temporary certificate  of  registration  pursuant  to subdivision seven of section four hundred twenty of the  vehicle  and  traffic  law  or  a  temporary registration  pursuant  to  section four hundred twenty-a of the vehicle and traffic law, or other like certificate or registration; or  (ii) the vendor of such vessel does not assign to such  vessel  a  New York registration number or issue to such purchaser with respect to such vessel  a  temporary registration pursuant to section twenty-two hundred fifty-five of the vehicle and traffic law, or other like registration or temporary certificate of registration;  (3) the purchaser does not register such motor vehicle or  vessel,  as the  case  may be, in this state prior to registering such motor vehicle or vessel in another state or jurisdiction; and  (4) prior to taking delivery such purchaser furnishes to  such  vendor any   affidavit,   statement  or  additional  evidence,  documentary  or otherwise,  which  the  commissioner  may  require  to   ensure   proper administration  of  the  tax  imposed  under  subdivision (a) of section eleven hundred five of this article.  (b) A vendor shall not  be  liable  for  failure  to  collect  tax  on receipts  from  any  sale of a motor vehicle or vessel provided that the vendor  prior  to  making  delivery  obtains  and  keeps  available  for inspection  by  the  commissioner any affidavit, statement or additional evidence, documentary or otherwise, as may be required to  be  furnished under  subdivision  (a)  of  this section; provided that such affidavit, statement or additional evidence is not known by the  vendor,  prior  to making physical delivery of the motor vehicle or vessel, to be false.  (c) For purposes 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) Nothing in this section or section twelve hundred fourteen of this chapter shall be construed as meaning that the provisions of subdivision (i) of section eleven hundred eleven of this article  do  not  apply  to leases  of motor vehicles, vessels and trailers described in subdivision (i) of section eleven hundred eleven of this article.