OLR Report 2014-R-0189 answers the question: Who is liable for paying local taxes on leased cars in Connecticut, the other New England states, and New Jersey and New York?
People leasing cars in the selected states that levy local motor vehicle taxes and fees generally pay them, unless the lease agreement requires otherwise. Leased and privately owned cars are subject to property taxes in Connecticut; excise taxes in Maine, Massachusetts, and Rhode Island; and motor vehicle registration fees in New Hampshire. They are not subject to local taxes in New Jersey, New York, and Vermont.
For more information, read the full report.
