Who Has to Pay This Tax?
You must pay this tax to New York State when you register your motor vehicle if you are one of the following:
- An individual New York City resident;
- A business that regularly keeps, stores, garages, or maintains a motor vehicle in the City; or
- An owners who leases or rents passenger motor vehicles that are regularly kept, stored, garaged or maintained in the City.
Who is Exempt from This Tax?
- Municipalities, foreign consulates or diplomats, public authorities and disabled veterans;
- The State of New York, including its agencies and most other states and their agencies;
- 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 operates 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.
- Certain members of the US armed forces.
Tax Forms and Filing Information
You pay the tax when you register your vehicle. You do not have to file a form.
The tax rate is $15 for each taxable motor vehicle that you are registering.
Chapter 22 of Title 11 of the New York City Administrative Code