Commercial Motor Vehicle Tax

Owners of commercial motor vehicles are exempt from paying the Commercial Motor Vehicle Tax if the vehicles are: 

• Used exclusively for transportation of persons in connection with funerals 
• Used principally for the transportation of children to or from schools or day camps operated by non-profit organizations
• Owned, operated, or leased for the exclusive use of: 
  • Any non-profit organization organized and operated only for religious, charitable, or educational purposes or for the prevention of cruelty to children or animals
  • Dealers in new or used motor vehicles where the vehicle is used only to demonstrate to prospective buyers or delivery
  • A foreign nation or representative of a foreign nation who is exempt from paying a motor vehicle registration fee under New York State law
  • New York State government or any public corporation, improvement district, or other political subdivision 
  • The United Nations or other worldwide international organization that the U.S. is a member of such NATO and OAS
  • The United States government

If you received notification from Finance that you must pay the CMVT, but believe your business should be exempt from paying this tax, submit a notarized CMVT Exemption Affidavit to the Department of Finance.

Get a Commercial Motor Vehicle Tax (CMVT) Exemption Affidavit.

The Department of Finance mails the Motor Vehicle Tax Return by June 1 each year to owners of non-passenger commercial motor vehicles. Finance mails the return to owners of medallion taxicabs by June 1 and December 1.

Forms

If you do not receive the forms, you are still responsible for getting a copy. 

You can get a copy:

By Email

Contact the Department of Finance.

In Person

Get a copy in person at the DOF Business Center in Manhattan at 66 John Street, 2nd Floor. No appointment is necessary, however you can schedule an appointment to ensure social distancing at the centers. Schedule an appointment.

Paying

CMVT is a flat tax.

Non-Passenger Vehicles

The amount you must pay depends on the maximum gross weight of the vehicle.

For vehicles weighing:

• 10,000 pounds or less, the tax is $40 per year
• Over 10,000 pounds but no more than 12,500 pounds, the tax is $200
• Over 12,500 pounds but no more than 15,000 pounds, the tax is $275
• Over 15,000 pounds, the tax is $300

For-Hire Passenger Vehicles

Owners of for-hire passenger transportation vehicles, including medallion taxis, must pay $400 a year.

CMVT is an annual tax for the tax year that runs June 1 to May 31. You must file your return by June 21, unless you acquire a vehicle subject to CMVT after the beginning of a tax year, in which case you must file a tax return within 2 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.

If you don't file your return or pay the tax by the deadline, you will be charged interest.

From January 1, 2022 to March 31, 2022, the interest rate is 7.5%.

The Department of Finance collects the CMVT for: 

• Medallion taxis licensed by the NYC Taxi and Limousine Commission
• Non-passenger commercial vehicles weighing more than 10,000 pounds that are registered in NYC
• Non-passenger commercial vehicles weighing 10,000 pounds or less that are registered outside NYC, but used within NYC
• Vehicles used for the transportation of passengers that are registered outside NYC but used within NYC

The New York State Department of Motor Vehicles collects the CMVT for:

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

Medallion Taxis

In 2012, the Department of Finance began collecting the CMVT for taxis because of a change in local law. Finance provides the Taxi and Limousine Commission with data on outstanding payments and TLC enforces any taxi or taxi company owner who has not paid the tax.

You no longer need to display CMVT tax stamps on your medallion taxi cab. Finance will not send out these stamps.

Other Commercial Vehicles

Commercial and for-hire passenger vehicles, except medallion taxis, are required to display the commercial motor vehicle tax stamp.

You must file a claim for a Commercial Motor Vehicle Tax (CMVT) refund or credit within one year from the date of payment.

The owner of the vehicle can request a refund or credit by writing a letter.

With your letter, attach a copy of the cancelled check (front and back), showing payment and any other important information. Attach proof of payment if tax was paid by money order.

Mail to:
NYC Department of Finance
Commercial Motor Vehicle Tax Section
66 John Street, 2nd floor
New York, NY 10038

No interest is paid by the Department of Finance on Commercial Motor Vehicle Tax refunds or credits.

You can get answers to questions about the tax or help with filing and paying.