In navigating the complexities of state taxation, individuals and businesses occasionally find themselves seeking refunds or credits for overpaid taxes. The New York State Department of Taxation and Finance provides a mechanism for this in the form of the DTF-806, specifically designed for the casual sale of motor vehicles. This form stands out as a vital tool for reclaiming sales or use tax that was paid mistakenly or in excess. Critical to note is that it does not apply to motor vehicle registration fees, delineating its scope strictly to sales and use tax recovery. The process necessitates the submission of applicant information that is both accurate and comprehensive, including everything from legal business names or individual names to detailed contact information and the claimed amount for refund or credit. Moreover, it requires an elaboration of the claim alongside supporting documentation, without which the application faces rejection. Previous owner and vehicle specifics further tailor the application to the particular transaction, underscoring the importance of exactitude in every detail provided. Certification by the applicant or a designated representative, affirming the legitimacy and completeness of the information and the tax payment, is a pivotal step, embedded within a legal framework that penalizes fraudulent claims severely. This certification process echoes the state's commitment to upholding tax law integrity while offering a path for tax payers to rectify overpayments. Added layers of facilitation include detailed instructions, related forms for substantiating various aspects of the claim, and resources for assistance, ensuring that applicants are well supported throughout the process. A unique feature is the accommodation for representatives, enabling tax professionals to act on behalf of applicants, provided they possess the requisite authorization, thereby integrating professional expertise into the application process. The destination for filings, along with privacy notifications, rounds off the operational framework of the DTF-806, encapsulating a well-structured avenue for tax refund or credit applications pertaining to the casual sale of motor vehicles in New York State.
| Question | Answer |
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| Form Name | Dtf 806 Form |
| Form Length | 2 pages |
| Fillable? | No |
| Fillable fields | 0 |
| Avg. time to fill out | 30 sec |
| Other names | dtf 806 dmv form ny, nys dtf 806, dmv dtf806, wwwtax ny gov dtf806 |
New York State Department of Taxation and Finance |
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Application for Refund or Credit of Sales or Use Tax |
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(5/11) |
Paid on a Casual Sale of Motor Vehicle
Use this application to request a refund or credit of sales or use tax already paid on the casual sale of a motor vehicle. You cannot use this application to request a refund of motor vehicle registration fees.
Section 1 — Applicant information (Type or print legibly.)
Name (Legal business name, including DBA or individual) |
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NYS Sales Tax ID number (if registered) or EIN or social security number |
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Mailing address (number and street or rural route) |
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Refund claimed |
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Credit claimed |
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Representative’s name (if any); see instructions |
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Telephone number |
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Total consideration paid for vehicle including money |
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and other property or services |
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Representative’s mailing address (number and street or rural route) |
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Explanation of your claim:
•Include copies of all supporting documents (see instructions).
•Use additional sheets, if necessary. Make sure your name and ID number are on each sheet.
•We can’t process applications that aren’t signed, don’t include supporting documents, or that are in any other way incomplete.
Section 2 — Previous owner information
Last name, irst name, middle initial or business name |
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Number and street address |
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Section 3 |
— Vehicle information |
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Year |
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Identiication number |
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Section 4 |
— Certification |
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I, |
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, the applicant named above, or partner, oficer, or other authorized |
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representative of such applicant, do hereby:
•make application for credit and/or refund of tax, pursuant to the New York State Tax Law; and
•certify that the above statements, and any documents provided to substantiate the credit or refund claimed, are true, complete and correct and that no material information has been omitted; and
•certify that all of the tax for which this claim is iled has been paid, and no portion has been previously credited or refunded to the applicant by any person required to collect tax; or, if the claim for credit or refund is made by a person required to collect tax, that the amount claimed has previously been refunded to the appropriate purchaser; and
•certify that no amount claimed has previously been subject to a credit or refund; and
•make these statements with the knowledge that willfully providing false or fraudulent information with this document with the intent to evade tax may constitute a felony or other crime under New York State Law, punishable by a substantial ine and a possible jail sentence; and
•understand that the Tax Department is authorized to investigate the validity of the credit or refund claimed and the accuracy of any information provided with this claim.
Applicant’s signature |
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Representative’s signature (if any) |
Representative’s ID number |
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Instructions
Complete Sections 1 through 4 and attach the additional forms or information necessary to support your request.
•A copy of Form
(the tear strip from your New York State registration) must be attached to all requests.
•Form
•Form
Vehicle (ATV), Vessel (Boat), or Snowmobile, can be attached to support a claim that purchaser is exempt from paying sales tax.
•A copy of the bill of sale signed by the seller can be attached to substantiate the total amount paid for the vehicle.
Need help?
Internet access: www.tax.ny.gov
(for information, forms, and publications)
Telephone assistance |
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Sales Tax Information Center: |
(518) |
To order forms and publications: |
(518) |
Text Telephone (TTY) Hotline (for persons with
hearing and speech disabilities using a TTY): (518)
Persons with disabilities: In compliance with the
Americans with Disabilities Act, we will ensure that our lobbies, ofices, meeting rooms, and other facilities are
accessible to persons with disabilities. If you have questions about special accommodations for persons with disabilities, call the information center.
Representative
If an outside individual or irm prepared the application (not the applicant or the owner, partner, or an oficer of the business listed as the applicant) the name and address should be included under Representative’s name and Representative’s mailing address. The representative’s signature and the identiication number of the irm should be included under
Representative’s signature and Representative’s ID number. The representative must ile a properly completed Form
Power of Attorney, authorizing him/her to act on the applicant’s
behalf and to receive information pertaining to the application for credit or refund. Form
(see Need help?).
Where to file
Mail completed application, a copy of Form
NYS TAX DEPARTMENT
TDAB — SALES TAX REFUNDS
W A HARRIMAN CAMPUS
ALBANY NY 12227
Privacy notification
The Commissioner of Taxation and Finance may collect and maintain personal information pursuant to the New York State Tax Law, including but not limited to, sections
This information will be used to determine and administer tax liabilities and, when authorized by law, for certain tax offset and exchange of tax information programs as well as for any other lawful purpose.
Information concerning quarterly wages paid to employees is provided to certain state agencies for purposes of fraud prevention, support enforcement, evaluation of the effectiveness of certain employment and training programs and other purposes authorized by law.
Failure to provide the required information may subject you to civil or criminal penalties, or both, under the Tax Law.
This information is maintained by the Manager of Document Management, NYS Tax Department, W A Harriman Campus, Albany NY 12227; telephone (518)