Commercial Motor Vehicle Taxes

Commercial motor vehicles are subject to the New York City Commercial Motor Vehicle Tax and the New York State Highway Usage Tax.

The following commercial motor vehicles are subject to the Commercial Motor Vehicle Tax:

  • Non-passenger commercial motor vehicles that are used mostly in the City (50% or more of their mileage during the year is within the City) or in connection with a business located in the City
  • Motor vehicles regularly used in the City to transport passengers, regardless of the mileage within the City

The Highway Use Tax is a weight-distance tax that is calculated based on the mileage traveled by motor vehicles on New York State public highways at a rate determined by the vehicle's weight. It is not imposed on travel on the portions of the New York State Thruway for which a toll is charged.