N.Y. Tax Law § 1214 — Certain sales of motor vehicles and vessels: proof required for registration of motor vehicles and vessels

§ 1214. Certain sales of motor vehicles and vessels: proof required\nfor registration of motor vehicles and vessels. (a) (1) Except as\nprovided in paragraph three of this subdivision, where a sale of a motor\nvehicle or vessel, including an agreement therefor, is made in any city,\ncounty or school district to a nonresident thereof, such sale shall not\nbe subject to tax by such city, county or school district, despite the\nfact that such motor vehicle or vessel is delivered to the purchaser\nwithin such jurisdiction, provided the purchaser furnishes to the\nvendor, prior to taking delivery, proof satisfactory to the commissioner\nthat the purchaser:\n (i) is a nonresident of the jurisdiction in which the sale is made,\n (ii) has no permanent place of abode within such jurisdiction,\n (iii) is not engaged in carrying on in such jurisdiction any\nemployment, trade, business or profession in which the motor vehicle or\nvessel will be used in such jurisdiction, and such other proof as the\ncommissioner may require to ensure proper administration of the taxes\nimposed under the authority of sections twelve hundred ten and twelve\nhundred eleven of this article.\n (2) However, if such purchaser resides in a city, county or school\ndistrict imposing a tax on the use of such motor vehicle or vessel, the\nvendor shall be required to collect from such purchaser, as provided in\nsection twelve hundred fifty-four of this article, the aggregate\ncompensating use taxes imposed by the city, if any, county and school\ndistrict in which such purchaser resides, for distribution by the\ncommissioner to such taxing jurisdiction or jurisdictions.\n (3) Provided, however, the exclusion from tax provided in paragraph\none of this subdivision shall not apply where the receipts from such\nsale would have been excluded from tax pursuant to section eleven\nhundred seventeen of this chapter but for failure to satisfy either the\ncondition set forth in paragraph two of subdivision (a) of section\neleven hundred seventeen of this chapter or the condition set forth in\nparagraph three of subdivision (a) of section eleven hundred seventeen\nof this chapter.\n (b) A vendor shall not be liable for failure to collect tax on such\nsale of a motor vehicle or vessel provided the proof furnished to such\nvendor by the purchaser pursuant to subdivision (a) of this section\nshows that the purchaser's residence is not in any city, county or\nschool district which imposes a tax on the use of such motor vehicle or\nvessel, and provided the vendor keeps such proof available for\ninspection by the commissioner and further provided that such proof is\nnot known by the vendor, prior to making physical delivery of the motor\nvehicle or vessel, to be false.\n (c) For purposes of subdivisions (a) and (b) of this section, the\nterm:\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) The commissioner of motor vehicles shall not issue a registration\ncertificate, except in renewal of registration by the same owner, (1)\nfor any passenger motor vehicle not used to carry passengers for hire,\nany snowmobile, as defined in section twenty-two hundred twenty-one of\nthe vehicle and traffic law, trailer, as defined in section one hundred\nfifty-six of the vehicle and traffic law, vessel, as defined in section\ntwenty-two hundred fifty of such law, or all terrain vehicle, as defined\nin section twenty-two hundred eighty-one of such law, which is owned by\nan individual whose residence is within any city or county imposing the\ntaxes authorized by subdivision (a) of section twelve hundred ten of\nthis article, or (2) for any motor vehicle, snowmobile, trailer, vessel\nor all terrain vehicle except as provided in paragraph one of this\nsubdivision, owned by a person whose residence or business address is\nwithin any such city or county, except upon proof, in a form approved by\nthe commissioner and the commissioner of motor vehicles that any tax\nimposed by such city or county with respect to the sale of the motor\nvehicle, snowmobile, trailer, vessel or all terrain vehicle to the\nregistrant or his use thereof has been paid, or that no such tax is due.\n