A Dealer's Guide to Sales and Use Taxes on Long-Term Motor Vehicle Leases in New York State

This page provides useful sales tax information regarding long-term motor vehicle leases in New York State.



If you lease motor vehicles, you must register for sales tax, collect sales tax, and report your sales as instructed on your New York State sales tax returns.

Collect the sales tax due from the lessee on the earlier of the following dates:

• the date the first lease payment is due, or
• the date the vehicle is registered with the New York State Department of Motor Vehicles (DMV).

For additional information/Sponsor Agency:

Taxation and Finance, Department of

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