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http://www.nydmv.state.ny.us/regfee.htm
Vehicle Use Taxes and Supplemental Fees for Passenger Vehicles
Residents of New York City and several counties in NYS must pay a vehicle use tax when they register a passenger vehicle or renew a passenger vehicle registration. The DMV collects the taxes for the city and the counties. Read the table below to determine if you must pay a vehicle use tax. If you have questions about these taxes, ask the city or county where you reside or have a business.
If you reside outside New York City and you are exempt from the vehicle use tax in the county where you reside or have a business, complete form UT-11C. If you reside in New York City and you are exempt from the NYC vehicle use tax, get form UT-11 from a local DMV office or a DMV Call Center.
As noted in the chart, residents of the 12 counties in the Metropolitan Commuter Transportation District (MCTD) also pay a supplemental fee for each year the registration is in effect.