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- updated: Jul. 09, 2020
Administrative Code section 11-809 states that failure to pay the New York City Commercial Motor Vehicle Tax is a misdemeanor crime.
Companies that operate non -passenger commercial motor vehicles, registered within the City of New York, are required to pay the tax (unless otherwise exempt).
Companies with vehicles registered outside of the City are also required to pay the tax IF the vehicle is driven principally within the City of New York. That is, more than 50% of the vehicle’s mileage is accumulated within the City of New York.
There is a presumption that if a company’s non-passenger commercial vehicle is driven within the five boroughs of the City of New York, that it is liable for the tax. In Court, the burden is on the company to prove its exemption status when charged with this offense.
If your company’s vehicle is registered outside of the City of New York and the vehicle does not accumulate more than 50% of its business miles within the City of New York, then it is exempt.
Attorney Jeanne Marie Beckmann can help you prove your company’s exemption OR mitigate the damage if the company is liable for the tax and didn’t pay it.
