#rn:msg:(3673)#

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.

	
		

Overview

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

Check out our FAQs, Helpful Links or visit our Contact Us page.

Start Your Business

Use our Business Wizard to find out what you need.

Visit the Business Wizard

Find Incentives and Support

You are not alone. Find ways New York State can help you grow.

Visit the Incentive Wizard