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Motor Vehicle Use Tax


State Motor Vehicles, Department of

Businesses and individuals must pay a vehicle use tax when they register a passenger vehicle in New York State.

The Department of Motor Vehicles (DMV) collects this use tax for the City. Non-profit organizations, such as religious, charitable, or educational organizations do not need to pay the tax. Non-profits must apply for an exemption through the DMV.

Depending on weight, pick-up trucks may register as either commercial or personal vehicles. See the Information for Owners of Pick-up Trucks page for more information.

NYS Department of Motor Vehicles (DMV)

6 Empire State Plaza
Albany, NY 12220
Phone (212) 645-5550

To find the nearest DMV location, please visit the DMV's website or call the number above.

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