Sales tax information

Proof of sales tax payment or sales tax exemption, or purchase price

When you register a vehicle in New York (at a DMV office), you must either

  • pay the sales tax
  • prove that sales tax was paid
  • prove your vehicle registration is exempt from sales tax

You probably also will need to pay county use tax when you register. See estimate registration fees and taxes for information about county use taxes.

Get a learner permit

 Getting a permit is the first step to get your driver license. Most people apply for a Class 'D - Operator' permit. 1  You must be 16 or older and must apply in person at a DMV office. Here are the steps you need to take:



Become a PIRP delivery agency or instructor

How can I be approved to be a PIRP delivery agency or instructor?

The Point and Insurance Reduction Program (PIRP) has three components:  a sponsor, a delivery agency, and an instructor. Commissioner's Regulation Part 138 contains more detailed information about the approval process and administrative requirements.  Here's a brief description of each:

Become a PIRP sponsor

How can my organization be approved as a PIRP Sponsor?

Your organization must submit a Classroom Sponsoring Agency Application (DTP-301) to DMV, along with all supporting documentation, showing that you meet all of the requirements.  These are in Commissioner’s Regulations Part 138. They include

Order Pre-licensing Course Completion Certificates (MV-278)

How do I order Pre-licensing Course Completion Certificates?

Pre-licensing Course Completion Certificates (MV-278) must be issued to the student when the class is completed.  The course provider must order Certificates by mail as indicated below.

Both commercial driving schools and secondary schools and colleges must

Become a Pre-licensing Course provider

How do I get approval to provide the Pre-licensing Course?

The Pre-licensing Course can be taught by commercial driving schools or high schools, colleges or BOCES.  All providers must be approved by DMV. 

If you are a commercial driving school or plan to open a commercial driving school

Commercial driving schools must be approved to teach the Pre-licensing Course by DMV’s Bureau of Driver Training Programs (DTP).  DTP also maintains the course curriculum and related forms. 

To be approved, the driving school must

Get a motorcycle license

A New York State resident must have a Class M or Class MJ driver license or learner permit to drive a motorcycle. To get a motorcycle license, you must first get a motorcycle learner permit.

Note: If you plan to apply for a motorcycle learner permit and another class of learner permit, apply for the other learner permit first. When you have the other learner permit, you can apply for your motorcycle permit.


Renew a driving school instructor certificate

About renewing a Driving School Instructor Certificate

Driving School Instructor Certificates (form MV-524) are valid for up to two years. The expiration date appears on the front of the certificate.  These certificates must be valid whenever an instructor is providing any instruction for the school. 

What are the requirements to renew a Driving School Instructor Certificate?

To renew your Driving School Instructor Certificate, you must be employed by a licensed driving school and meet all of the following requirements

Motorcycle Manual: Motorcycle Safety Program

Motorcycles Make Sense

So Does Professional Training

Motorcycles are inexpensive to operate, fun to ride and easy to park. Unfortunately, many riders never learn the critical skills needed to ride safely.

Professional training prepares beginning and experienced riders for traffic situations in the real world. Motorcycle RiderCourses® teach and improve such skills as:


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