Dtf 804 Form PDF Details

When individuals purchase a vehicle or vessel outside of New York State, navigating the complexities of sales and use tax can be a daunting task. The Department of Taxation and Finance provides a structured pathway through the DTF-804 form, a critical document for those seeking to claim credit for sales tax paid to another state. This form applies to a variety of vehicles including motor vehicles, trailers, all-terrain vehicles (ATVs), vessels (boats), or snowmobiles. Its correct application ensures that purchasers can potentially offset their New York State tax obligations with the taxes already paid in another state. Given the form's limited usage to transactions processed by county clerk offices or the Department of Motor Vehicles and its agents, it's imperative that applicants understand the nuances - such as ensuring that all conditions for a reciprocal tax credit are met before proceeding. The stipulation that misuse may yield significant civil and criminal sanctions underscores the seriousness with which this document should be treated. Detailing owner and seller information, vehicle identification, and the specifics of tax paid and tax due requires careful attention, with instructions provided to guide purchasers through every step. Moreover, it's noteworthy that for those ineligible for a reciprocal credit, other forms or refund applications may be advised, emphasizing the importance of understanding this form’s specific criteria and implications in the broader context of New York State's sales and use tax framework.

QuestionAnswer
Form NameDtf 804 Form
Form Length2 pages
Fillable?No
Fillable fields0
Avg. time to fill out30 sec
Other namesny dmv form dtf 804, 3 186a, dmv dtf 804, dtf804

Form Preview Example

Department of Taxation and Finance

Statement of Transaction – Claim for Credit of Sales Tax Paid to Another State

For Motor Vehicle, Trailer, All‑Terrain Vehicle (ATV), Vessel (Boat), or Snowmobile

DTF‑804

(5/15)

Use of this form is restricted to transactions processed by county clerk ofices or the Department of Motor Vehicles and its agents. Note: Misuse of this form may subject you to serious civil and criminal sanctions in addition to the payment of any tax and interest

due.

Type or print. Read instructions on page 2 before completing this form.

 

Owner

 

 

Purchased from

 

 

 

 

 

 

 

Last name, irst name, middle initial (or business name)

SSN or EIN

Last name, irst name, middle initial (or dealership name)

 

 

 

 

 

 

 

 

 

Number and street address

 

 

 

Number and street address

 

 

 

 

 

 

 

 

 

 

 

City

 

 

 

City

 

 

 

 

 

 

 

 

 

 

 

County

 

State

ZIP code

County

 

State

ZIP code

 

 

 

 

 

 

 

 

Vehicle type:

Motor vehicle (includes trailers)

All-terrain vehicle

Snowmobile

 

 

Boat/Trailer combination

Boat (length in feet):

 

ft.

 

 

 

 

 

 

 

 

Year

Make

 

Model

 

Vehicle or hull identiication number

 

 

 

 

 

 

Boats and boat/trailer combinations only – enter trailer information below

 

 

 

 

 

 

 

 

 

Year

Make

 

Model

 

Vehicle identiication number

 

 

 

 

 

 

 

 

Date of purchase:

/

/

Purchase price: $

 

Date vehicle entered New York State:

/

/

mm dd

yyyy

 

mm dd

yyyy

Enter name of the other state where sales tax was paid

Refer to the chart on back to determine if you are eligible to claim a credit from the state to which you paid tax.

1Amount subject to New York State tax (for boats and boat/trailer combinations purchased or used on or after

 

June 1, 2015, do not enter more than $230,000; see instructions)

 

 

1

 

2

Combined New York State and local tax rate (enter the tax rate imposed within your jurisdiction of residence)

......... 2

 

3

New York State use tax due (multiply line 1 by line 2)

 

 

 

3

 

4

Enter the tax rate paid to other state

4

 

%

 

 

5

Tax rate eligible for reciprocal credit (see instructions)

 

 

 

5

 

 

 

 

6

Reciprocal credit (multiply line 1 by line 5)

 

 

 

6

 

7

...........................Net New York State use tax due (subtract line 6 from line 3; this amount cannot be less than zero)

7

 

%

%

Certiication: I certify that the above statements are true, complete, and correct, and that no material information has been omitted. I make these statements and issue this exemption certiicate with the knowledge that this document provides evidence that state and local sales or use taxes do not apply to a transaction or transactions for which I tendered this document and that willfully issuing this document with the intent to evade any such tax may constitute a felony or other crime under New York State law, punishable by a substantial ine and possible jail sentence. I understand that this document is required to be iled with, and delivered to the recipient as agent for the Tax Department for the purposes of Tax Law section 1838, and is deemed a document required to be iled with the Tax Department for the purpose of prosecution of offenses. I also understand that the Tax

Department is authorized to investigate the validity of tax exclusions or exemptions claimed and the accuracy of any information entered on this document.

Signature of owner (sign in full)

Printed name of owner

Date

/ /

Privacy notiication – See our Web site at www.tax.ny.gov or Publication 54, Privacy Notiication.

For ofice use only

Taxable valuation

Tax rate

Tax due

Initials

Ofice

Date

/ /

Afidavit submitted

Proof of payment submitted

Possible audit

Page 2 of 2 DTF‑804 (5/15)

Instructions

General information

This form is to be used by a purchaser of a motor vehicle, all-terrain vehicle, trailer, vessel, or snowmobile (qualifying vehicle or vessel) to report the sales and use tax due on a purchase for which the purchaser wants to claim a credit for sales tax paid to another state.

A New York State resident who purchases a qualifying vehicle or vessel outside the state becomes liable for New York State and local sales and use tax if the qualifying vehicle or vessel is brought into the state. However, a credit against the New York tax due may be available if all of the following apply:

The buyer was required to pay tax to another state on the purchase;

that state provides a reciprocal tax credit that is similar to the tax credit for New York State; and

the buyer is not entitled to a refund of that tax from the other state.

If all these conditions are met, then the buyer may be granted a credit against the use tax due to New York State for the tax paid (or a portion of the tax paid) to the other state.

Note: Before completing this form, refer to the charts below to determine if New York State provides a reciprocal credit for sales tax paid to the state where you made your purchase. For motor vehicles, New York State provides a reciprocal credit for tax paid to a very limited number of states. If no reciprocal credit is available, use Form DTF-802, Statement of Transaction - Sale or Gift of Motor Vehicle, Trailer, All-Terrain Vehicle (ATV), Vessel (Boat), or Snowmobile, instead of this form. If you paid tax to a state for which no New York State reciprocal credit is allowed you should apply to that state for a refund. If the state denies the refund you may be eligible for a credit for some or all of the New York tax you must pay now. To apply, ile Form AU-11, Application for Credit or Refund of Sales or Use Tax, and attach proof of tax payment to and proof of the refund denial by the other

state.

Speciic instructions

Enter the owner information. Complete all entries, including the owner’s social security number (SSN) or employer identiication number (EIN).

Enter the name and address of the person or dealership from whom the qualifying vehicle or vessel was purchased.

Enter the qualifying vehicle or vessel identiication information.

Enter the date of purchase and the purchase price. Purchase price includes any monetary consideration, the value of any property exchanged or traded (other than a trade-in allowance granted by a dealer), and any assumption of a debt or liability of the seller. Also enter the date the vehicle entered New York State.

Enter the name of the state to which the sales tax was paid.

Line 1 – Enter the amount subject to New York State sales tax. This amount is either the purchase price entered above or, if the vehicle was used outside New York State for more than six months before it was brought into the state, the fair market value, whichever is lower. Fair market value is generally determined from values established by private companies.

For boats and boat/trailer combinations purchased or used on or after

June 1, 2015, the amount eligible for credit cannot exceed $230,000, regardless of the purchase price of the boat or trailer. See TSB-M-15(2)S, Change to the Application of Sales and Use Tax on Vessels.

Line 2 – The applicable local rate of tax on the purchase or use of a qualifying vehicle or vessel is the rate of tax for the locality in which the purchaser is a resident. If the purchaser is a resident of more than one locality within the state, the applicable local tax rate is the rate of tax for that locality where the purchaser is a resident and the qualifying vehicle or vessel is principally used or garaged. Refer to Publication 718, New York State Sales and Use Tax Rates by Jurisdiction, for a listing of current

combined state and local tax rates.

Line 5 – Enter the tax rate eligible for credit. Use the charts below to determine the correct rate of tax eligible for credit for the state where you made the purchase, based on the type of vehicle you purchased. The

maximum rate eligible for credit cannot be higher than the rate of tax imposed within your jurisdiction of residence (see line 2 on the front). If you made your purchase in a state listed under Special rules in the charts below, be sure to calculate the allowable credit exactly as explained.

Any excess reciprocal credit cannot be refunded or used to offset any other

sales or use tax liabilities. For more information regarding reciprocal credits, see Tax Bulletin ST-765 (TB-ST-765), Reciprocal Credit for Sales or Use Taxes Paid to Other Taxing Jurisdictions.

Motor vehicles

Full rate eligible

 

 

No New York State credit currently allowed*

 

 

Special rules

for credit

 

 

 

 

 

 

 

Arizona

Alabama

Iowa

New Hampshire

Rhode Island

 

Maryland – Credit is allowed only against the

California

Alaska

 

Kansas

Nevada

South Dakota

 

4% state portion of the New York State tax

Florida

Arkansas

Kentucky

New Jersey

Tennessee

 

for the Maryland excise tax on motor vehicles.

Hawaii

Colorado

Louisiana

New Mexico

Texas

 

Enter on line 5 the lesser of the 4% New York

Massachusetts

Connecticut

Maine

North Carolina

Utah

 

State rate or the Maryland rate.

Michigan

Delaware

Missouri

North Dakota

Vermont

 

Indiana – Credit is allowed only against the

South Carolina

District of Columbia

Minnesota

Ohio

Virginia

 

 

4% state portion of the New York State tax

Wyoming

Georgia

Mississippi

Oklahoma

Washington

 

 

for tax paid to Indiana. Enter on line 5 the

 

Idaho

 

Montana

Oregon

West Virginia

 

 

 

 

lesser of the 4% New York State rate or the

 

Illinois

 

Nebraska

Pennsylvania

Wisconsin

 

 

 

 

Indiana rate.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

All‑terrain vehicles (ATVs), snowmobiles, vessels, and trailers

 

 

 

 

 

 

 

 

Full rate eligible for credit

 

 

No New York State credit currently allowed*

 

 

 

 

 

 

 

 

Alabama

 

Florida

Massachusetts

North Dakota

Texas

 

Alaska

Arkansas

 

Hawaii

Michigan

Ohio

Utah

 

Delaware

Arizona

 

Idaho

Missouri

Pennsylvania

Vermont

 

Maine

California

 

Illinois

Nebraska

Rhode Island

Virginia

 

Montana

Colorado

 

Kansas

Nevada

South Carolina

Washington

 

New Hampshire

Connecticut

 

Louisiana

New Jersey

South Dakota

West Virginia

 

Oregon

District of Columbia

Maryland

New Mexico

Tennessee

Wyoming

 

 

 

 

 

 

Special rules

 

 

 

For more information, see Tax Bulletin ST-765 (TB-ST-765), Reciprocal Credit for Sales or Use Taxes Paid to Other Taxing Jurisdictions.

Georgia

Credit against the 4% state portion of the New York State tax is allowed for the state portion of the tax paid to these states. Also, credit

North Carolina

is allowed against the local portion of the New York State tax for the local portion of the tax paid to these states. However, no credit

Oklahoma

is allowed against the state portion of the New York State tax for the local portion of the tax paid. No credit is allowed against the local

Wisconsin

portion of the New York State tax for the state portion of the tax paid.

 

 

 

Indiana

Credit is allowed only against the 4% state portion of the New York tax for the state portion of the tax paid to these states. Enter

Iowa

on line 5 the lesser of the New York State rate or the applicable state rate.

 

 

Kentucky

 

 

 

 

 

 

 

Minnesota

 

 

 

 

 

 

 

 

 

Mississippi

Credit against the state and local New York tax is allowed only for the state portion of the tax paid to Mississippi. No credit is

 

allowed against New York’s local taxes for any local tax paid to Mississippi. Enter on line 5 the Mississippi state tax rate only.

*You may be eligible for a refund of the taxes paid to the other state (see Note: above).

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