§ 6-03 Exemptions.
RCNY § 6-03
The tax does not apply to motor vehicles owned and operated, or leased for their exclusive use by: (a) The State of New York, or any public corporation (including a corporation created pursuant to agreement or compact with another state or the Dominion of Canada), improvement district or other political subdivision of the state; (b) The United States of America; (c) The United Nations or other world-wide international organizations of which the United States of America is a member; (d) Any corporation, or association, or trust, or community chest, fund or foundation, organized and operated exclusively for religious, charitable or educational purposes, or for the prevention of cruelty to children or animals, and no part of the net earnings of which inures to the benefit of any private shareholder or individual and no substantial part of the activities of which is carrying on propaganda, or otherwise attempting to influence legislation; provided, however, that nothing in this subdivision shall include an organization operated for the primary purpose of carrying on a trade or business for profit, whether or not all of its profits are payable to one or more organizations described in this subdivision; (e) Any foreign nation or representative of a foreign nation with respect to motor vehicles for which they need not pay a registration fee under the provisions of the Vehicle and Traffic Law; (f) Dealers in new and used motor vehicles where the use of the motor vehicle is confined solely to demonstrations to prospective customers or to delivery by or to the dealer and the vehicle bears dealer's license plates. Where a lease of a motor vehicle for the exclusive use by any of the exempt persons described in this section, commences after June 1st or terminates prior to May 31st of any tax year, the owner thereof, who is otherwise subject to the tax, shall be liable for the tax with respect to such motor vehicle for the period during which such motor vehicle is not leased for the exclusive use by exempt persons. The date of first use during a tax year of the motor vehicle by such owner shall determine the amount of tax due with respect to such vehicle. In no event, however, is an exempt person subject to the tax, and in no event shall one owner be liable for payment of more than one tax with respect to any one motor vehicle during any one tax year. Persons claiming exemption from the tax under the provisions of this section shall make an application to the Commissioner of Finance for an exemption from the tax. Such application must be made in the form of an affidavit setting forth (1) the character of the organization, (2) the purposes for which it was organized, (3) its actual activities, (4) the sources of its income from the disposition of such income, (5) whether or not any of its income is credited to surplus or may enure to the benefit of any private shareholder or individual, (6) generally all facts relating to its operations which may affect its right to exemption. Such affidavit must be supplemented by a copy of its certificate of incorporation or corporate charter, if a corporation; or a copy of its constitution or articles of association and by-laws, if an incorporated association. In addition, there should be submitted a current financial statement for a recent period of at least one year, in such form as to indicate its assets and liabilities, and its receipts and disbursements, as well as a photostatic copy of the letter, if any, from the Treasury Department of the United States granting the applicant exemption from the Federal Income Tax under § 501(c)(3) of the United States Internal Revenue Code. The Commissioner of Finance may require such further information as he deems appropriate. However, persons to whom the Commissioner of Finance has issued a certificate of exemption under either the New York City Sales Tax Law or the Tax On Occupancy of Hotel Rooms Law need not apply for exemption under this law, but may furnish such certificate of exemption or a photostatic copy thereof as evidence of exemption under the provisions of this law.
