Section 1214. Certain sales of motor vehicles and vessels: proof required for registration of motor vehicles and vessels

(a)  (1)  Except  as  provided in paragraph three of this subdivision, where a sale of a motor
  vehicle or vessel, including an agreement therefor, is made in any city,
  county  or school district to a nonresident thereof, such sale shall not
  be subject to tax by such city, county or school district,  despite  the
  fact  that  such  motor  vehicle or vessel is delivered to the purchaser
  within such  jurisdiction,  provided  the  purchaser  furnishes  to  the
  vendor, prior to taking delivery, proof satisfactory to the commissioner
  that the purchaser:
    (i) is a nonresident of the jurisdiction in which the sale is made,
    (ii) has no permanent place of abode within such jurisdiction,
    (iii)  is  not  engaged  in  carrying  on  in  such  jurisdiction  any
  employment, trade, business or profession in which the motor vehicle  or
  vessel  will  be  used in such jurisdiction, and such other proof as the
  commissioner may require to ensure proper administration  of  the  taxes
  imposed  under  the  authority of sections twelve hundred ten and twelve
  hundred eleven of this article.
    (2) However, if such purchaser resides in a  city,  county  or  school
  district  imposing a tax on the use of such motor vehicle or vessel, the
  vendor shall be required to collect from such purchaser, as provided  in
  section  twelve  hundred  fifty-four  of  this  article,  the  aggregate
  compensating use taxes imposed by the city, if any,  county  and  school
  district  in  which  such  purchaser  resides,  for  distribution by the
  commissioner to such taxing jurisdiction or jurisdictions.
    (3) Provided, however, the exclusion from tax  provided  in  paragraph
  one  of  this  subdivision  shall not apply where the receipts from such
  sale would have been  excluded  from  tax  pursuant  to  section  eleven
  hundred  seventeen of this chapter but for failure to satisfy either the
  condition set forth in paragraph  two  of  subdivision  (a)  of  section
  eleven  hundred  seventeen of this chapter or the condition set forth in
  paragraph three of subdivision (a) of section eleven  hundred  seventeen
  of this chapter.
    (b)  A  vendor  shall not be liable for failure to collect tax on such
  sale of a motor vehicle or vessel provided the proof furnished  to  such
  vendor  by  the  purchaser  pursuant  to subdivision (a) of this section
  shows that the purchaser's residence is  not  in  any  city,  county  or
  school  district which imposes a tax on the use of such motor vehicle or
  vessel,  and  provided  the  vendor  keeps  such  proof  available   for
  inspection  by  the commissioner and further provided that such proof is
  not known by the vendor, prior to making physical delivery of the  motor
  vehicle or vessel, to be false.
    (c)  For  purposes  of  subdivisions  (a) and (b) of this section, the
  term:
    (1) "Motor vehicle" shall  include  a  motor  vehicle  as  defined  in
  section  one  hundred  twenty-five  of the vehicle and traffic law and a
  trailer as defined in section one hundred fifty-six of the  vehicle  and
  traffic law.
    (2)  "Vessel"  shall  (i)  include  a  vessel  as  defined  in section
  twenty-two hundred fifty of the vehicle and traffic law,  including  any
  inboard  or  outboard  motor  and any trailer, as defined in section one
  hundred fifty-six of the vehicle and traffic law, sold with  the  vessel
  for  use  with  such  vessel; (ii) but not include a vessel weighing two
  hundred pounds or less, inclusive of any mast and sail or other rigging,
  which is not equipped with a motor and which is exempt from registration
  under paragraph (g) of subdivision one  of  section  twenty-two  hundred
  fifty-two of the vehicle and traffic law.

    (d)  The commissioner of motor vehicles shall not issue a registration
  certificate, except in renewal of registration by the  same  owner,  (1)
  for  any  passenger motor vehicle not used to carry passengers for hire,
  any snowmobile, as defined in section twenty-two hundred  twenty-one  of
  the  vehicle and traffic law, trailer, as defined in section one hundred
  fifty-six of the vehicle and traffic law, vessel, as defined in  section
  twenty-two hundred fifty of such law, or all terrain vehicle, as defined
  in  section twenty-two hundred eighty-one of such law, which is owned by
  an individual whose residence is within any city or county imposing  the
  taxes  authorized  by  subdivision  (a) of section twelve hundred ten of
  this article, or (2) for any motor vehicle, snowmobile, trailer,  vessel
  or  all  terrain  vehicle  except  as  provided in paragraph one of this
  subdivision, owned by a person whose residence or  business  address  is
  within any such city or county, except upon proof, in a form approved by
  the  commissioner  and  the  commissioner of motor vehicles that any tax
  imposed by such city or county with respect to the  sale  of  the  motor
  vehicle,  snowmobile,  trailer,  vessel  or  all  terrain vehicle to the
  registrant or his use thereof has been paid, or that no such tax is due.