§ 19-02 Eligibility for Exemption.
RCNY § 19-02
(a)An individual resident is required to apply for and be issued an exemption certificate to be exempt from the additional 8% tax on the amount paid for the services of parking, garaging or storing of motor vehicles.
(b)An exemption certificate will be issued when services are rendered on a monthly or longer term basis at the principal location for the parking, garaging or storing of a motor vehicle owned by an individual resident and registered at his or her primary residence in the County of New York or leased for a term of one year or more by an individual resident and registered pursuant to the vehicle and traffic law.
