2023 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.