1. (1) The tax will not apply to registrations which are exempt from registration fees nor to nonprofit religious, charitable or educational organizations qualified for exemption with the New York State Department of Taxation and Finance or to a vehicle used only in connection with the operation of a farm by the owner or tenant of the farm.
2. (2) The tax will be paid for all registrations and renewals of registrations for which the registration fee is established in section 401(6)(a) or (7) of the Vehicle and Traffic Law.

3. (3) A registration transaction will be rejected when the proper fee is not presented, or when the registrant indicates that the tax does not apply to him/her but refuses to sign an exemption certificate.

   (b) Original applications.

4. (1) The appropriate tax will be based upon the county of residence stated on an original application for registration.

5. (2) In order for an exemption from the collection of the tax to be granted, an exemption certificate (UT-11C) will be required to be submitted for those transactions for which the tax would ordinarily be due.

   (c) Renewals.

6. (1) Registration records will be examined for county of residence addresses for renewals of registrations for vehicles subject to the tax. Such renewal applications will be printed to show the county use tax as “2 Year Use Tax” and as part of the “Amount Due” on the registration renewal application.
7. (2) Registrants against whom the tax is assessed and who indicate that it does not apply to them, will be required to complete a tax exemption certificate (UT-11C).

8. (3) If the registrant indicates that s/he is required to pay the tax but the amount was not preprinted, the issuing office will amend the registration record to correct the county field and the tax will be charged.

   (d) Refunds for certain unused registrations.

   When any annual fee paid for the registration of a motor vehicle is refunded by DMV in accordance with section 428 of the Vehicle and Traffic Law, the amount of any county use tax paid upon such registration shall also be refunded by the commissioner.

(a) Administrative considerations.

To implement the collection of this tax, the following administrative procedures will be used: