New York Sales Tax

[MarvBear]

Information from NADA Title & Registration Textbook 2004

 

New York Sales or Use Tax Applicable to Registration

 

Only those taxes applicable to registration.

 

Sales and use tax is 4.25% additional local sales and use taxes levied by cities and counties. Tax paid on full purchase price minus allowance for TRADE-IN. Vehicles must be purchased from a licensed dealer to receive trade-in allowance. NON-RESIDENTS meeting the requirement of box (1a) on FORM DTF-803 are EXEMPT from sales and use tax, RESIDENTS pay sales tax on vehicles purchased in another state. All proofs of ownership, except Certificates of Sale (FORM MV-50) showing purchaser with a New York State address, indicating a transfer of ownership, must be accompanied by a receipt of payment of sales tax – casual sale of motor vehicles (FORM FS-6T, Sales Tax Clearance Receipt.) CREDIT given for similar tax paid to another state. NEW RESIDENT not required to pay tax on vehicle previously registered in another state except for a leased vehicle. Use tax is due on remaining receipts beginning with the day the vehicle is first used in New York State by the lessee as a resident of New York State. MILITARY PERSONNEL are exempt if the vehicle was purchased outside New York while on active duty. Upon discharge, separation or release form active duty or upon being stationed or quartered within New York State, the serviceperson must then pay any sales taxes due at that time. TAXES ARE PAIR either to a dealer or to the DMV (s sales tax receipt is issued). When a customer receives more than one vehicle from a dealer on an even trade for one vehicle, and no money changes hands, no sales tax is collected.

 

See also this PDF pub718_805_1_.pdf