Section 1117 - Certain sales of motor vehicles and vessels(a) Receipts from any sale of a motor vehicle or vessel shall not be subject to the retail sales tax imposed under subdivision (a) of section eleven hundred five of this article, despite the taking of physical possession by the purchaser within this state, provided that: (1) the purchaser, at the time of taking delivery(i) is a nonresident of this state,(ii) has no permanent place of abode in this state, and(iii) is not engaged in carrying on in this state any employment, trade, business or profession in which the motor vehicle or vessel will be used in this state;(2)(i) the vendor of such motor vehicle does not issue to such purchaser with respect to such motor vehicle either a temporary certificate of registration pursuant to subdivision seven of section four hundred twenty of the vehicle and traffic law or a temporary registration pursuant to section four hundred twenty-a of the vehicle and traffic law, or other like certificate or registration; or(ii) the vendor of such vessel does not assign to such vessel a New York registration number or issue to such purchaser with respect to such vessel a temporary registration pursuant to section twenty-two hundred fifty-five of the vehicle and traffic law, or other like registration or temporary certificate of registration;(3) the purchaser does not register such motor vehicle or vessel, as the case may be, in this state prior to registering such motor vehicle or vessel in another state or jurisdiction; and(4) prior to taking delivery such purchaser furnishes to such vendor any affidavit, statement or additional evidence, documentary or otherwise, which the commissioner may require to ensure proper administration of the tax imposed under subdivision (a) of section eleven hundred five of this article.(b) A vendor shall not be liable for failure to collect tax on receipts from any sale of a motor vehicle or vessel provided that the vendor prior to making delivery obtains and keeps available for inspection by the commissioner any affidavit, statement or additional evidence, documentary or otherwise, as may be required to be furnished under subdivision (a) of this section; provided that such affidavit, statement or additional evidence is not known by the vendor, prior to making physical delivery of the motor vehicle or vessel, to be false.(c) For purposes of this section, the term : (1) "Motor vehicle" shall include a motor vehicle as defined in section one hundred twenty-five of the vehicle and traffic law and a trailer as defined in section one hundred fifty-six of the vehicle and traffic law.(2) "Vessel" shall (i) include a vessel as defined in section twenty-two hundred fifty of the vehicle and traffic law, including any inboard or outboard motor and any trailer, as defined in section one hundred fifty-six of the vehicle and traffic law, sold with the vessel for use with such vessel; (ii) but not include a vessel weighing two hundred pounds or less, inclusive of any mast and sail or other rigging, which is not equipped with a motor and which is exempt from registration under paragraph (g) of subdivision one of section twenty-two hundred fifty-two of the vehicle and traffic law.(d) Nothing in this section or section twelve hundred fourteen of this chapter shall be construed as meaning that the provisions of subdivision (i) of section eleven hundred eleven of this article do not apply to leases of motor vehicles, vessels and trailers described in subdivision (i) of section eleven hundred eleven of this article.