Who Has to Pay This Tax?
The Commercial Motor Vehicle Tax (CMVT) is for the following vehicles:
- Non-passenger commercial motor vehicles used mostly in the City (i.e. 50% or more of its mileage during the year is within the City) or mainly in connection with a business located in the City; and
- Motor vehicles regularly used in the City to transport passengers.
Non-passenger, commercial motor vehicles include the following:
- Tractor-trailers and semi-trailers
- Auto trucks
- Light delivery cars
- Traction engines
- Road rollers
- Tractor cranes
- Truck cranes
- Power shovels
- Road-building machines
- Road sweepers
- Sand spreaders
- Well drillers and servicing rigs
- Any earth-moving equipment
- Pick-up and panel trucks
- Fork lifts (if operated on public streets), and
- Camper trucks and station wagons (if they require commercial registrations).
Motor vehicles used to transport passengers include any vehicle licensed as a taxicab or a livery that carries passengers for a fee, and any omnibus having a seating capacity of more than seven people (except those that operate under a franchise or a contract with the Port of New York Authority and pay a percentage of gross earnings or receipts to such Authority or the City).
The owner of the vehicle pays the Commercial Motor Vehicle Tax. The term "owner" includes a purchaser under a conditional sale agreement, reserve agreement, or vendor's lien agreement. It also includes a lessee, licensee, or bailee, who has the exclusive use of the vehicle for a period of 30 or more days under a lease or otherwise. In the case of a vehicle that is leased for fewer than 30 days, the owner, not the lessee, must pay the tax.
IMPORTANT NOTE FOR MEDALLION TAXICABS
In 2012, the Department of Finance began collecting CMVT for taxis because of a change in local law. We provide TLC with data on outstanding payments and TLC enforces collection of the CMVT for taxis. You no longer need to display CMVT tax stamps on your taxi. Finance will not send out these stamps..
We encourage you to pay your CMVT online for free through NYC e-File, or by credit card or e-check (processing fees apply) using NYCServ.
Please refer to the most Frequently Asked Questions (FAQ) for more information.
Who is Exempt from CMVT?
- Motor vehicles used exclusively to transport people in connection with funerals;
- Motor vehicles used to transport children to/from school or to/from day camps operated by non-profit organizations; and
- Motor vehicles that are owned, operated, or leased for the exclusive use of the following:
- A nonprofit organization that is organized and operated exclusively for religious, charitable or educational purposes or for the prevention of cruelty to children or animals;
- Dealers in new or used motor vehicles where the use of the vehicle is only to demonstrate them to prospective buyers or deliver the vehicle;
- A foreign nation or representative of a foreign nation who is exempt from paying a motor vehicle registration fee under New York State law;
- New York State or any public benefit corporation, improvement district, or other political subdivision of the State;
- The United Nations or other worldwide international organization of which the US is a member such as NATO and OAS; and
- The United States.
Finance collects CMVT for the following vehicles:
- Medallion taxicabs licensed by the TLC,
- Non-passenger commercial motor vehicles weighing more than 10,000 pounds (and those weighing 10,000 pounds or less if registered outside of New York City), and
- The New York State Department of Motor Vehicles collects CMVT for the following vehicles:
- All "TC" license plates (vehicles licensed by the New York City Taxi & Limousine Commission) registered within the State of New York;
- All non-passenger commercial motor vehicles weighing 10,000 pounds or less registered within New York City; and
- All motor vehicles used to transport passengers that are registered within New York City.
Forms and Reports
Finance mails the Motor Vehicle Tax Return by June 1 each year to owners of non-passenger commercial motor vehicles.
Finance mails the Motor Vehicle Tax Return by June 1 and December 1 to owners of medallion taxicabs.
If you do not receive this form, you are still responsible for obtaining a copy at the Finance Business Center, 66 John Street in Manhattan – 2nd floor. You can also call 212-361-1210 to have a copy mailed to you.
New Registrations and Transfers of License Plates
Mail a copy of your NYSDMV registration receipt to the Finance Business Center. Include your tax identification number (EIN or SSN).
CMVT is an annual tax for the tax year that runs June 1 to May 31. You must file your return by June 20, unless you acquire a vehicle subject to CMVT after the beginning of a tax year, in which case you must file a tax return within 22 days of acquiring the vehicle.
If your vehicle is subject to the tax on or after March 1, you pay one-fourth of the yearly tax amount. If your vehicle is subject to the tax on or after December 1 and before March 1, you pay one-half the yearly tax amount.
CMVT is a flat tax, based on the type and maximum gross weight of the vehicle, as shown below.
Maximum gross weight is the weight of the motor vehicle, plus the weight of the maximum load to be carried by the vehicle, if any.
|Passenger Transportation Vehicles:|
(pay $500 on June 1
and $500 on Dec 1)
|All other vehicles|
|Non-Passenger Motor Vehicles with a Maximum Gross Weight|
Of 10,000 pounds or less and vehicles with NYS registration code 26
10,001 to 12,500 pounds
12,501 to 15,000 pounds
15,001 pounds or more
Local Law: Title 11, Chapter 8, Administrative Code
Enabling Act: chapter 1032 of the Laws of 1960