Bmw Car Leasing If Transfering A Leased Car From One Person To Another In The Same State, Do You Have To Pay Sales Tax Again?

If transfering a leased car from one person to another in the same state, do you have to pay sales tax again? - bmw car leasing

Here's the deal. I live in New York and I am interested in taking over a BMW lease from someone interested in living in New York. The original owner paid tax in advance if they will rent the vehicle. My question is: If I on the lease, do I have to pay tax again?