When used in these rules the following terms shall have the meanings herein indicated:
Individual resident. "Individual resident" means a natural person who maintains a permanent place of abode in the County of New York which is such person's primary residence.
Motor vehicle. "Motor vehicle" means a motor vehicle registered by an individual resident pursuant to the vehicle and traffic law at the address of his or her primary residence in New York County or, in the case of a leased vehicle, registered pursuant to the vehicle and traffic law and leased to an individual resident at the address of his or her primary residence in New York County, and, in either case, which is not used in carrying on any trade, business or commercial activity. The term includes passenger and suburban vehicles, trucks, motorcycles and recreational vehicles.
Examples:
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Example 1: | A passenger motor vehicle which is owned and used by an individual resident for family or personal use, and for traveling to and from his or her place of employment, but not used in carrying on a trade, business or other commercial activity, may qualify for exemption. |
Example 2: | A delivery van used in carrying on the individual's trade or business does not qualify for exemption. |
Example 3: | A passenger motor vehicle leased for three years by an individual resident from a leasing company located in Kings County and registered pursuant to the vehicle and traffic law in the name of the leasing company at the address of the leasing company in Kings County will qualify for exemption provided the lease shows the address of the individual resident's primary residence in New York County and the vehicle is not used in the individual resident's trade or business. |
Example 4: | A passenger motor vehicle leased for three years by an individual resident from a leasing company located in New Jersey and registered in New Jersey in the name of the leasing company does not qualify for exemption because the vehicle is not registered pursuant to the vehicle and traffic law which requires a vehicle operated in New York State by a resident to be registered in New York State. |
A permanent place of abode. "A permanent place of abode" means a dwelling place permanently maintained by an individual, whether or not owned by him or her. It will generally include a dwelling place owned or leased by his or her spouse. A place of abode is not deemed permanent if it is maintained only during a temporary stay for the accomplishment of a particular purpose.
Primary residence. "Primary residence" means the dwelling place which is a permanent place of abode and where an individual resides or intends to reside more than 183 days in the 12 months following the date of the application for exemption. In determining whether a dwelling place is a primary residence the factors that may be examined include whether the individual identifies that dwelling place as his place of residence in tax returns, for voting registration and motor vehicle registration purposes, on his or her driver's license, or on other documents filed with a public agency. Utility bills (electric, gas or telephone) may also be examined to determine whether a dwelling place is a primary residence.
Examples: | |
Example 1: | If an individual resides in New York County during Monday through Friday of each week, and maintains a weekend home outside the City, the New York County residence will be deemed primary if more than 183 days are spent there, and in addition, the individual uses that address in filing tax returns and registering his motor vehicle. |
Example 2: | Where an individual's family resides outside the City, but the individual stays in an apartment in New York County less than 183 days, votes outside the City and files non-resident City tax returns, the New York County apartment will not be deemed a primary residence. |
Principal location for the parking, garaging or storing of a motor vehicle. "Principal location for the parking, garaging or storing of a motor vehicle" means the parking facility where the motor vehicle is parked, garaged or stored the majority of the time. If an individual resident garages a motor vehicle on a monthly or longer term basis both near his or her primary residence and his or her place of employment for an approximately equal amount of time, then the parking facility near the primary residence will be deemed the principal location. Only parking facilities paid for on a monthly or longer term basis qualify for exemption. If services are paid for on a daily or weekly basis for a period of 30 or more days, the exemption does not apply. A written agreement is not required as long as adequate proof of payment on a monthly or longer term basis exists (for example, invoices and cancelled checks).
Vendor. "Vendor" means a person operating a garage, parking lot, or other place of business engaged in providing parking, garaging or storing services for motor vehicles.
(a) An individual resident is required to apply for and be issued an exemption certificate to be exempt from the additional 8% tax on the amount paid for the services of parking, garaging or storing of motor vehicles.
(b) An exemption certificate will be issued when services are rendered on a monthly or longer term basis at the principal location for the parking, garaging or storing of a motor vehicle owned by an individual resident and registered at his or her primary residence in the County of New York or leased for a term of one year or more by an individual resident and registered pursuant to the vehicle and traffic law.
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