Motor Vehicle Use Tax

This tax is collected by the New York State Department of Motor Vehicles at the time that an eligible vehicle is registered. By law, however, the tax is administered by the Commissioner of the New York City Department of Finance.

Who is Subject to This Tax?
Who is Exempt from This Tax?
Tax Forms and Filing Information
Tax Rates
Legal Authority
Contact Information

Who is Subject to This Tax?
This tax is imposed on the registration of passenger and suburban vehicles that are owned by the following:

• New York City residents, including both those persons who actually reside in the City and nonresidents who have lived in the City for at least 184 days in the year preceding the registration application;
• Other residents who regularly keep, store, garage, or maintain a motor vehicle in the City that is required to be registered; and
• Owners of leased or rented passenger motor vehicles.

Who is Exempt from This Tax?
The following owners are exempt from the tax:

Owners who are exempt from New York State registration fees, including municipalities, foreign consulates or diplomats, public authorities and disabled veterans;

• Owners to whom the vehicle and traffic law registration requirements are inapplicable;
• The State of New York, its agencies and instrumentalities and the other states and their agencies and instrumentalities pursuant to an agreement or compact;
• The United States of America, its agencies and instrumentalities;
• The United Nations or other international organization of which the United States is a member; and
• Any corporation or association, trust, community chest, fund or foundation that was organized and operated exclusively for religious, charitable or educational purposes or for the prevention of cruelty to children or animals. The earnings of such an organization cannot benefit a private individual or shareholder.

In addition, residents of New York City who have not lived in the City for at least 30 days preceding the application for registration and nonresidents who are members of the US armed forces are not required to pay the tax, because they are not considered to be "residents."

Tax Forms and Filing Information
The tax is paid when the vehicle is registered. No form is required.

Tax Rates
A tax of $15 is imposed at the time that each taxable passenger or suburban vehicle is registered.

Legal Authority
Chapter 22 of Title 11 of the New York City Administrative Code

Contact Information
New York State Department of Motor Vehicles