yes
you must eitherspay the sales taxsprove that sales tax was paid
If i paid out - of - state sales tax
show the out - of - state dealer bill of sale . The bill of sale must show the purchase price and the amount of out - of - state sales tax paid to the dealer . Use Sales Tax Paid in Another State Sales Tax Form  pdf  at NY State Department of Tax and Finance DTF-804 form to claim credit for the state and local sales taxes you paid in the other state .