N.Y. Comp. Codes R. & Regs. tit. 20 § 482.1

Current through Register Vol. 46, No. 45, November 2, 2024

Section 482.1 - Motor vehicles not required to have permits

Tax Law, § 504

Motor vehicles totally exempt from the permit requirements are also exempt from tax. Accordingly, the following motor vehicles are exempt from tax:

(a) Motor vehicles operated by the United States, New York State, or any other state or any county, city, town, or municipality in New York State or any other state or any agency or department thereof. (See section 471.3, supra.)

(b) Motor vehicles operated exclusively for the purpose of transporting United States mail under contract. (See section 471.4, supra.) As pointed out in section 471.4, if a motor vehicle is used for any purpose other than for transporting mail during the calendar month, its entire mileage for the month is taxable including mileage both for exempt and nonexempt purposes.

(c) Motor vehicles owned and operated by a farmer and used exclusively for any or all of the purposes set forth in section 471.5, supra.As pointed out in section 471.5, if a motor vehicle is used by a farmer for any other purpose during the calendar month its entire mileage for the month is taxable, including mileage both for exempt and nonexempt purposes.

(d) Motor vehicles with maximum gross weights of 18,000 pounds or less are exempt unless the carrier elects the unloaded weight method of computing the tax. As pointed out in section 471.6, supra, although a truck with an unloaded weight in excess of 8,000 pounds and a tractor with an unloaded weight in excess of 4,000 pounds are motor vehicles, such motor vehicles are exempt if the maximum gross weight is 18,000 pounds or less unless the carrier elects the unloaded weight method of computing the tax.

(e) A trailer or other device drawn by a self-propelled device which is operated exclusively in this State on the New York State Thruway. (See section 470.1[d], supra.)

(f) Motor vehicles which are used exclusively in the transportation of household goods, as defined by the Commissioner of Transportation of the State of New York or the Interstate Commerce Commission, by a carrier under the authority of the Commissioner of Transportation of this State or the Interstate Commerce Commission. (See section 471.7, supra.)

(g) Motor vehicles owned and operated by any fire company or fire department, as defined in section three of the Volunteer Firemen's Benefit Law. (See section 471.8, supra.)

N.Y. Comp. Codes R. & Regs. Tit. 20 § 482.1