NY Sales Tax with trade in, Finance>Lease

I’m hoping some of the gurus here can help me understand NY sales tax when trading in a financed vehicle and leasing a new one. It doesn’t help that I’m both trading in and leasing a Rivian, and Rivian’s centralized sales department is not necessarily well versed in NY tax rules.

In round numbers:

Old vehicle (financed):
Original purchase price: $88,000
Current trade in value: $70,000
Current loan payoff: $60,000
Tax paid on full purchase price, tax rate 8.6%

New vehicle (leased):
MSRP: $102,000
I’m getting incentives of $2,000 and $6,500 and an EV credit of $7,500, I think the $2,000 is a purchase price reduction and the others are capitalized cost reductions, but not sure.
Monthly payment: $925, 36 months

I think that if I just buy the new vehicle in cash, the taxable amount would be the $102,000 gross purchase price (unless the incentives reduce this), less the $70k trade in, so I’d pay tax on $32k, for a maximum tax bill of $2,752. Yet, Rivian is quoting me taxes in the $4200 range, which I think they get by adding together all the lease payments and all the incentives. Is this right? Or should I be receiving credit for the sales tax paid on the trade in, and if so, how? It seems that by leasing I’m throwing away the previous sales tax paid (although other terms still make leasing a better play for me I think).

Thank you so much!

There is no tax benefit in NY unless you are going from a financed car to a financed car.

Do not finance/purchase an electric car. Lease these, unless you want to be seriously underwater.

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Totally agree, and that’s why I’m thrilled to be able to dispose of the existing financed vehicle at a price I think is well above market, and swap to a lease with a much lower monthly payment. It’s just a shame that I have to walk away from my previously paid sales tax if I do.