With respect to a motor vehicle, trailer, or boat that must be registered or titled by the New York State Department of Motor Vehicles (DMV), the tax will be collected by the Department of Motor Vehicles at that time. The tax is computed at the combined state and local rate in effect where you reside unless you are a resident of more than one locality.

Special rule for motor vehicles, trailers, and boats when you are a resident of more than one locality

If you are a resident of more than one locality, the rate is generally based on the rate in effect where the property will be principally used or garaged