For NY (and a few other states) yes, because tax is paid upfront on the whole lease, and it is not returned when you sell/transfer it.
Other states are different, if you pick up a car in FL you pay tax on monthly amount, and when you transfer it, you stop paying tax. Lots of posts about this & NY Tax in the forumhttps://leasehackr-assets.b-cdn.netoriginal/3X/3/6/361f97ea63f3e58127dbe631061d3afd29d0b5a4.png
Edit: NY Tax post example