Who Has to Pay This Tax?
The Commercial Motor Vehicle Tax (CMVT) is for the following vehicles: Non-passenger commercial motor vehicles used mostly in the City (i.e. 50% or more of its mileage during the year is within the City) or mainly in connection with a business located in the City; and Motor vehicles regularly used in the City to transport passengers.
Non-passenger, commercial motor vehicles include the following: Trucks; Tractor-trailers and semi-trailers; Auto trucks; Light delivery cars; Traction engines; Road rollers; Tractor cranes; Truck cranes; Power shovels; Road-building machines; Snowplows; Road sweepers; Sand spreaders; Well drillers and servicing rigs; Any earth-moving equipment; Pick-up and panel trucks; Fork lifts (if operated on public streets), and Camper trucks and station wagons (if they require commercial registrations).
Motor vehicles used to transport passengers include any vehicle licensed as a taxicab or a livery that carries passengers for a fee, and any omnibus having a seating capacity of more than seven people (except those that operate under a franchise or a contract with the Port of New York Authority and pay a percentage of gross earnings or receipts to such Authority or the City).
The owner of the vehicle pays the Commercial Motor Vehicle Tax. The term "owner" includes a purchaser under a conditional sale agreement, reserve agreement, or vendor's lien agreement. It also includes a lessee, licensee, or bailee, who has the exclusive use of the vehicle for a period of 30 or more days under a lease or otherwise. In the case of a vehicle that is leased for fewer than 30 days, the owner, not the lessee, must pay the tax.
IMPORTANT NOTE FOR MEDALLION TAXICABS
In 2012, the Department of Finance began collecting CMVT for taxis because of a change in local law. We provide TLC with data on outstanding payments and TLC enforces collection of the CMVT for taxis. You no longer need to display CMVT tax stamps on your taxi. Finance will not send out these stamps..
We encourage you to pay your CMVT online for free through City Pay.
Who is Exempt from CMVT?
- Motor vehicles used exclusively to transport people in connection with funerals;
- Motor vehicles used to transport children to/from school or to/from day camps operated by non-profit organizations; and
- Motor vehicles that are owned, operated, or leased for the exclusive use of the following:
- A nonprofit organization that is organized and operated exclusively for religious, charitable or educational purposes or for the prevention of cruelty to children or animals;
- Dealers in new or used motor vehicles where the use of the vehicle is only to demonstrate them to prospective buyers or deliver the vehicle;
- A foreign nation or representative of a foreign nation who is exempt from paying a motor vehicle registration fee under New York State law;
- New York State or any public benefit corporation, improvement district, or other political subdivision of the State;
- The United Nations or other worldwide international organization of which the US is a member such as NATO and OAS; and
- The United States.
NYC Department of Finance (DOF)
Commercial Motor Vehicle Unit
66 John Street, 2nd Floor
New York, NY 10038
For further assistance, please call 311 and ask for: Commercial Motor Vehicle Tax