The Department of Taxation and Finance has ruled that the trade-in credit allowed by a car dealer on the purchase of a new vehicle is not subject to sales tax so long as the dealer intends to resell the traded-in vehicle, but the amount of any manufacturer’s rebate on the new vehicle is subject to tax.  Advisory Opinion, TSB-A-14(7)S (N.Y.S. Dep’t of Taxation & Fin., Jan. 31, 2014).  The Department also ruled that the amount paid by the purchaser of an automobile for an extended warranty contract is subject to sales tax, and that amounts paid to the dealer as “document fees” and as registration and title fees are not subject to sales tax so long as the “document fees” are reasonable, and the registration and title fees do not exceed the actual amount paid by the dealer to the Department of Motor Vehicles.