Commercial Motor Vehicle Tax (CMVT)

 

IMPORTANT NOTE FOR MEDALLION TAXICABS
Due to recent legislative changes, the annual commercial motor vehicle tax for the owners of medallion taxicabs has been reduced from $1,000 to $400. The new tax period will be June 1 to May 31 and the full $400 payment will be due by June 20. There will no longer be semi-annual tax periods. For more information regarding these changes, contact the CMVT unit.

The commercial motor vehicle tax is for the following vehicles:

  • Non-passenger commercial motor vehicles used mostly in the city (i.e., 50% or more of the vehicle's annual mileage during the year is within the city) or mainly in connection with a business located in the city; and
  • Commercial motor vehicles regularly used in the city to transport passengers.

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)
  • Camper trucks and station wagons (if they require commercial registrations).

Motor vehicles used to transport passengers include any vehicle licensed as a taxicab or a livery that carries passengers for a fee, and any omnibus having a seating capacity of more than seven people (except those that operate under a franchise or a contract with the Port Authority of New York and New Jersey and pay a percentage of gross earnings or receipts to the Port Authority or the City of New York).

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 any 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.

Note: In 2012, the Department of Finance began collecting the commercial motor vehicle tax for taxis because of a change in local law. We provide the New York City Taxi and Limousine Commission with data on outstanding payments; the Taxi and Limousine Commission enforces collection of the CMVT for taxis.

We encourage you to pay your CMVT online for free through City Pay. You may also pay by credit card (with a 2% convenience fee).

Who is exempt from CMVT?

  • Motor vehicles used exclusively to transport people in connection with funerals
  • Motor vehicles used to transport children to or from school or to or from day camps operated by non-profit organizations
  • Motor vehicles that are owned, operated, or leased for the exclusive use of the following:
    • A nonprofit organization that is organized and operated exclusively for religious, charitable, or educational purposes or for the prevention of cruelty to children or animals
    • Dealers in new or used motor vehicles who use of the vehicles only to demonstrate or deliver them to customers
    • A foreign nation or representative of a foreign nation who is exempt from paying a motor vehicle registration fee under New York state law
    • The state government of New York or any public benefit corporation, improvement district, or other political subdivision of the state
    • The United Nations or other worldwide international organization of which the US is a member, such as NATO or OAS
    • The federal government of the United States.
  • You can obtain a commercial motor vehicle tax exemption affidavit

Filing Information
The New York City Department of Finance collects CMVT for the following vehicles:

  • Medallion taxicabs licensed by the Taxi and Limousine Commission
  • Non-passenger commercial motor vehicles weighing more than 10,000 pounds (and those weighing 10,000 pounds or less if registered outside of New York City)
The New York State Department of Motor Vehicles collects CMVT for the following vehicles:
  • All "TC" license plates (vehicles licensed by the New York City Taxi and Limousine Commission) registered within the state of New York
  • All non-passenger commercial motor vehicles weighing 10,000 pounds or less registered within New York City
  • All motor vehicles registered within New York City that are used to transport passengers

Forms and Reports
The Department of Finance mails the motor vehicle tax return by June 1 each year to owners of non-passenger commercial motor vehicles and owners of medallion taxicabs. If you do not receive this form, you are still responsible for obtaining a copy at the Department of Finance Manhattan Business Center, located at 66 John Street on the second floor. You can also call contact the CMVT unit.

New Registrations and Transfers of License Plates
Visit www.nyc.gov/eservices to pay and manage your CMVT account. You can also contact the CMVT unit or visit the Department of Finance’s Manhattan Business Center. Have a copy of your state registration receipt available and include your tax identification number (EIN or SSN).

Filing Deadlines
CMVT is an annual tax for the tax year that runs June 1 to May 31. You must file your return for the previous year by June 20, unless you acquire a vehicle subject to CMVT after the beginning of the tax year, in which case you must file a tax return within two days of acquiring the vehicle.

If your vehicle is subject to the tax on or after March 1, you pay one-fourth of the yearly tax amount. If your vehicle is subject to the tax on or after December 1 and before March 1, you pay one-half the yearly tax amount. The proration of the tax does not apply to Medallion taxicabs. The full annual fee of $400 is due regardless of when the vehicle is registered.

Tax Rates
If your vehicle is subject to the tax on or after March 1, you pay one-fourth of the yearly tax amount. If your vehicle is subject to the tax on or after December 1 and before March 1, you pay one-half the yearly tax amount. The proration of the tax does not apply to medallion taxicabs. The full annual fee of $400 is due regardless of when the vehicle is registered.

The commercial motor vehicle tax 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.)

VEHICLE CLASS ANNUAL TAX
Passenger Transportation Vehicles:
Medallion taxicabs (effective June 1, 2019)
$400
All other vehicles $400
Non-Passenger Motor Vehicles by Maximum Gross Weight

Of 10,000 pounds or less and vehicles with NYS registration code 26

$40

10,001 to 12,500 pounds

$200

12,501 to 15,000 pounds

$275

15,001 pounds or more

$300

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