Commercial Motor Vehicle Tax

New in 2009:

• New York City now has the authority to adopt rules that require electronic filing of tax returns.
• The interest rate on underpayments has been increased from the federal short-term rate plus five percent to the federal short-term rate plus seven percent.  Also the default rate for underpayments has been increased from six percent to seven and one half percent.
• Certain taxpayers and tax preparers who file using tax software may be required to file electronically and could be subject to civil penalties for failure to do so.
• Provisions detailing crimes applicable to the tax has been redefined to conform to recent New York State revisions.

Who is Subject to This Tax?
Who is Exempt from CMVT?
Tax Forms and Filing Information
Tax Rates
Legal Authority
Contact Us
Additional Information

Who is Subject to This Tax?
The following vehicles are subject to the Commercial Motor Vehicle Tax (CMVT):

• Non-passenger commercial motor vehicles that are principally used in the City (i.e. 50 percent or more of its mileage during the year is within the City) or in connection with a business carried on in the City, and
• Motor vehicles regularly used in New York City for the transportation of passengers, regardless of the mileage within the City.

Non-passenger, commercial motor vehicles include the following:

• Trucks,
• Tractor-trailers and semi-trailers,
• Auto trucks,
• Light delivery cars,
• Traction engines,
• Road rollers,
• Tractor cranes,
• Truck cranes,
• Power shovels,
• Road-building machines,
• Snowplows,
• Road sweepers,
• Sand spreaders,
• Well drillers and servicing rigs,
• Any earth-moving equipment,
• Pick-up and panel trucks,
• Fork lifts (if operated on public streets), and
• Camper trucks and station wagons (if they require commercial registrations).

Motor vehicles used for passenger transportation include any motor vehicle licensed as a taxicab or a livery that carries passengers for compensation, and any omnibus (except those that operate under a franchise or a contract with the Port of New York Authority and pay a percentage of gross earnings or receipts to such Authority or the City).

The owner of the vehicle pays the Commercial Motor Vehicle Tax. The term "owner" includes a purchaser under a conditional sale agreement, reserve agreement, or vendor's lien agreement.

It also includes a lessee, licensee, or bailee, who has the exclusive use of the vehicle for a period of 30 or more days under a lease or otherwise. (In the case of a vehicle that is leased for fewer than 30 days, the owner, not the lessee, must pay the tax.)

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Who is Exempt from CMVT?

• Motor vehicles used exclusively for transportation of persons in connection with funerals;
• Motor vehicles used principally for the transportation of children to/from school or to/from day camps that are operated by non-profit organizations; and
• Motor vehicles that are owned, operated, or leased for the exclusive use of the following:
  1. Any nonprofit organization that is organized and operated exclusively for religious, charitable or educational purposes or for the prevention of cruelty to children or animals;
  2. Dealers in new or used motor vehicles where the use of the vehicle is confined solely to demonstrate to prospective buyers or delivery;
  3. A foreign nation or representative of a foreign nation who is exempt from paying a motor vehicle registration fee under New York State law;
  4. New York State or any public corporation, improvement district, or other political subdivision of the State;
  5. The United Nations or other worldwide international organization of which the US is a member; and
  6. The United States.

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Tax Forms and Filing Information
Finance administers the CMVT for the following vehicles:

• Medallion taxicabs,
• Non-passenger commercial motor vehicles weighing more than 10,000 pounds (and those weighing less than 10,000 if they are registered outside of New York City), and
• All motor vehicles used for transportation of passengers that are registered outside of New York City but used within the City.

The New York State Department of Motor Vehicles collects the CMVT on the following vehicles:

• All "TLC" license plates (those vehicles licensed by the New York City Taxi & Limousine Commission) that are registered within the State of New York;
• All non-passenger commercial motor vehicles weighing 10,000 pounds or less that are registered within New York City; and
• All motor vehicles used for transportation of passengers that are registered within New York City.

Finance generally mails the Motor Vehicle Tax Return by June 1st each year to every owner of a medallion taxicab and other commercial motor vehicles. If a vehicle owner does not receive this form, he/she is still responsible for obtaining a copy at the Finance Business Center, 66 John Street in Manhattan – 2nd floor. Owners can also call 212-361-1210 to have a copy mailed.

Filing Deadlines
CMVT is an annual tax for the tax year that runs June 1st to May 31st. Generally, returns must be filed by June 20th. However, after the beginning of a tax year, if you acquire a motor vehicle that is subject to CVMT, you must file a tax return within 2 days of acquiring the vehicle.

Medallion taxicabs may pay the tax in two installments - in June and December. All other owners should pay in full by June 20th.

If the first taxable use of a medallion taxi occurs on or after March 1st, or the first taxable use of a non-medallion vehicle occurs on or after December 1st and before March 1st, the tax is prorated accordingly.

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Tax Rates
CMVT is a flat tax, based on the type and maximum gross weight of the vehicle, as shown below.

Maximum gross weight is the weight of the motor vehicle, plus the weight of the maximum load to be carried by the vehicle, if any.

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Legal Authority
Local Law: Title 11, Chapter 8, Administrative Code
Enabling Act: chapter 1032 of the Laws of 1960

Contact Us
E-mail
Finance Contact Information

Additional Information
See Refunds
See Conciliation Conference