UT-11C

The County Vehicle Use Tax Exemption Certificate (Form UT-11C) is a legal document issued by the New York State Department of Motor Vehicles (DMV) that allows vehicle registrants to certify their exemption from local county auto use taxes. It is used during the registration or renewal process when a tax would otherwise be due, but the registrant qualifies for an exemption based on specific criteria. The form requires the registrant to provide vehicle details, including the plate number, year, make, and personal information such as their legal name and residential address.

The certificate outlines three primary grounds for claiming an exemption: the registrant is not a legal resident of the county where the tax is assessed, the vehicle is owned by a tax-exempt non-profit organization (requiring a tax exemption number), or the vehicle is used exclusively for farm operations. A specialized version of the form (UT-11CFC) also exists for Franklin County, which includes an additional exemption for members of the St. Regis Mohawk Tribe residing on the reservation. Applicants must sign the form under penalty of perjury, acknowledging that false statements can lead to punishment under the Penal Law as well as various financial penalties and interest. This form is specifically for use outside of New York City, as NYC requires a different document (Form UT-11).