Motor Vehicle Use Tax

When you register a passenger vehicle in New York State, you must pay a vehicle use tax. This rule is for both businesses and people.

Nonprofit groups, like religious, charitable or educational organizations, do not need to pay the tax. They must apply for an exemption through the DMV.

Pick-up trucks can register as either business or personal vehicles, based on their weight. For more details, visit the Information for Owners of Pick-up Trucks information sheet.