N.Y. Tax Law § 1117 — Certain sales of motor vehicles and vessels

§ 1117. Certain sales of motor vehicles and vessels. (a) Receipts from\nany sale of a motor vehicle or vessel shall not be subject to the retail\nsales tax imposed under subdivision (a) of section eleven hundred five\nof this article, despite the taking of physical possession by the\npurchaser within this state, provided that:\n (1) the purchaser, at the time of taking delivery\n (i) is a nonresident of this state,\n (ii) has no permanent place of abode in this state, and\n (iii) is not engaged in carrying on in this state any employment,\ntrade, business or profession in which the motor vehicle or vessel will\nbe used in this state;\n (2) (i) the vendor of such motor vehicle does not issue to such\npurchaser with respect to such motor vehicle either a temporary\ncertificate of registration pursuant to subdivision seven of section\nfour hundred twenty of the vehicle and traffic law or a temporary\nregistration pursuant to section four hundred twenty-a of the vehicle\nand traffic law, or other like certificate or registration; or\n (ii) the vendor of such vessel does not assign to such vessel a New\nYork registration number or issue to such purchaser with respect to such\nvessel a temporary registration pursuant to section twenty-two hundred\nfifty-five of the vehicle and traffic law, or other like registration or\ntemporary certificate of registration;\n (3) the purchaser does not register such motor vehicle or vessel, as\nthe case may be, in this state prior to registering such motor vehicle\nor vessel in another state or jurisdiction; and\n (4) prior to taking delivery such purchaser furnishes to such vendor\nany affidavit, statement or additional evidence, documentary or\notherwise, which the commissioner may require to ensure proper\nadministration of the tax imposed under subdivision (a) of section\neleven hundred five of this article.\n (b) A vendor shall not be liable for failure to collect tax on\nreceipts from any sale of a motor vehicle or vessel provided that the\nvendor prior to making delivery obtains and keeps available for\ninspection by the commissioner any affidavit, statement or additional\nevidence, documentary or otherwise, as may be required to be furnished\nunder subdivision (a) of this section; provided that such affidavit,\nstatement or additional evidence is not known by the vendor, prior to\nmaking physical delivery of the motor vehicle or vessel, to be false.\n (c) For purposes of this section, the term:\n (1) "Motor vehicle" shall include a motor vehicle as defined in\nsection one hundred twenty-five of the vehicle and traffic law and a\ntrailer as defined in section one hundred fifty-six of the vehicle and\ntraffic law.\n (2) "Vessel" shall (i) include a vessel as defined in section\ntwenty-two hundred fifty of the vehicle and traffic law, including any\ninboard or outboard motor and any trailer, as defined in section one\nhundred fifty-six of the vehicle and traffic law, sold with the vessel\nfor use with such vessel; (ii) but not include a vessel weighing two\nhundred pounds or less, inclusive of any mast and sail or other rigging,\nwhich is not equipped with a motor and which is exempt from registration\nunder paragraph (g) of subdivision one of section twenty-two hundred\nfifty-two of the vehicle and traffic law.\n (d) Nothing in this section or section twelve hundred fourteen of this\nchapter shall be construed as meaning that the provisions of subdivision\n(i) of section eleven hundred eleven of this article do not apply to\nleases of motor vehicles, vessels and trailers described in subdivision\n(i) of section eleven hundred eleven of this article.\n