What if I have purchased the ATV in Wisconsin?
If the bill of sale indicates that the dealer collected the NY State sales tax, no additional sales tax is due.
If my registration was never used, how do I apply for a full 2-year refund? It is not possible to use the registration sticker?
You can apply for a refund of the 2-year registration fee only if the registration was truly never used and it is not more than 60 days from the date the registration was issued.  A processing fee of a dollar is subtracted from the refund amount.  To apply, you must surrender the vehicle plates and the unused registration sticker and stub at the DMV office and request a 2-year refund.  If you are eligible, the DMV will issue a receipt that displays two year refund.