§ 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.