Legislation

Search OpenLegislation Statutes
This entry was published on 2014-10-03
The selection dates indicate all change milestones for the entire volume, not just the location being viewed. Specifying a milestone date will retrieve the most recent version of the location before that date.
SECTION 1117
Certain sales of motor vehicles and vessels
Tax (TAX) CHAPTER 60, ARTICLE 28, PART 3
§ 1117. Certain sales of motor vehicles and vessels. (a) Receipts from
any sale of a motor vehicle or vessel shall not be subject to the retail
sales tax imposed under subdivision (a) of section eleven hundred five
of this article, despite the taking of physical possession by the
purchaser within this state, provided that:

(1) the purchaser, at the time of taking delivery

(i) is a nonresident of this state,

(ii) has no permanent place of abode in this state, and

(iii) is not engaged in carrying on in this state any employment,
trade, business or profession in which the motor vehicle or vessel will
be used in this state;

(2) (i) the vendor of such motor vehicle does not issue to such
purchaser with respect to such motor vehicle either a temporary
certificate of registration pursuant to subdivision seven of section
four hundred twenty of the vehicle and traffic law or a temporary
registration pursuant to section four hundred twenty-a of the vehicle
and traffic law, or other like certificate or registration; or

(ii) the vendor of such vessel does not assign to such vessel a New
York registration number or issue to such purchaser with respect to such
vessel a temporary registration pursuant to section twenty-two hundred
fifty-five of the vehicle and traffic law, or other like registration or
temporary certificate of registration;

(3) the purchaser does not register such motor vehicle or vessel, as
the case may be, in this state prior to registering such motor vehicle
or vessel in another state or jurisdiction; and

(4) prior to taking delivery such purchaser furnishes to such vendor
any affidavit, statement or additional evidence, documentary or
otherwise, which the commissioner may require to ensure proper
administration of the tax imposed under subdivision (a) of section
eleven hundred five of this article.

(b) A vendor shall not be liable for failure to collect tax on
receipts from any sale of a motor vehicle or vessel provided that the
vendor prior to making delivery obtains and keeps available for
inspection by the commissioner any affidavit, statement or additional
evidence, documentary or otherwise, as may be required to be furnished
under subdivision (a) of this section; provided that such affidavit,
statement or additional evidence is not known by the vendor, prior to
making physical delivery of the motor vehicle or vessel, to be false.

(c) For purposes of this section, the term:

(1) "Motor vehicle" shall include a motor vehicle as defined in
section one hundred twenty-five of the vehicle and traffic law and a
trailer as defined in section one hundred fifty-six of the vehicle and
traffic law.

(2) "Vessel" shall (i) include a vessel as defined in section
twenty-two hundred fifty of the vehicle and traffic law, including any
inboard or outboard motor and any trailer, as defined in section one
hundred fifty-six of the vehicle and traffic law, sold with the vessel
for use with such vessel; (ii) but not include a vessel weighing two
hundred pounds or less, inclusive of any mast and sail or other rigging,
which is not equipped with a motor and which is exempt from registration
under paragraph (g) of subdivision one of section twenty-two hundred
fifty-two of the vehicle and traffic law.

(d) Nothing in this section or section twelve hundred fourteen of this
chapter shall be construed as meaning that the provisions of subdivision
(i) of section eleven hundred eleven of this article do not apply to
leases of motor vehicles, vessels and trailers described in subdivision
(i) of section eleven hundred eleven of this article.