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Parking Services in New York City

Parking Services in New York City

Sales tax is imposed on the services of parking, garaging, or storing motor vehicles in a garage, parking lot, or other place of business that provides these services (but not if the garage is part of a private one- or two-family residence).

The services of parking, garaging and storing of motor vehicles within New York City are subject to the 4% state tax, the 6% New York City local tax, and the ⅜% Metropolitan Commuter Transportation District (MCTD) tax, for a combined rate of 10⅜%.

There is an additional 8% parking tax in Manhattan, for a combined state and local rate of 18⅜%, that applies unless the purchaser is a certified exempt resident. Manhattan residents can find information on this exemption at

Special recordkeeping requirements in Manhattan
Parking facility operators in Manhattan have special recordkeeping requirements.  The requirements are found in Tax Law section 1142-A and section 538.4 of the regulations. See also, Tax Bulletin Parking Services in New York City (TB-ST-679).

Parking facility operators in Manhattan are required to furnish a ticket or other documentation to each purchaser of parking services and keep copies of each ticket for their records, with certain exceptions. See TP-832, Special Requirements for Parking Facility Operators Located in Manhattan, for more information.

The walkabout
The Tax Law provides the Tax Department with the authority to conduct a walkabout observation of any parking facility in Manhattan. The walkabout must be conducted during the hours that the facility is open for business. The person conducting the observation must announce his or her presence at the facility and display valid identification to the owner, officer, or employee of the parking facility. See TP-95, Tax Law and Regulations Relating to Walkabouts By Tax Department Personnel, for more information.

The poster
The Tax Department is required to provide every parking facility operator with a poster stating that the facility is subject to periodic inspections by the Tax Department for purposes of enforcing the sales and use taxes. The Tax Department has created Form DTF-135 to fulfill this requirement.  Parking facility operators are required to display Form DTF-135 prominently. Note:  Form DTF-135 must be printed on 11 x 17 size paper.  If you do not have the ability to print this poster, please call (518) 485-2889.

Parking facility information
Parking facility operators must file Schedule N-ATT, Taxes on Parking Services in New York City, and report information regarding the location of each facility in New York City, as well as additional information for each facility located in Manhattan, when filing their sales and use tax returns.

Additional Resources

Parking, Garaging, and Storing Motor Vehicles (TB-ST-677)