Dtf 820 Form – Fill Out and Use This PDF

Type of vehicle (mark one box)

Motor vehicle

Trailer

Vessel (length in feet):

ft.

Year

Make

Model

Vehicle or hull identiication number

Name of purchaser

Driver’s license ID number

State of issue

Number and street

City

State

ZIP code

DTF-820 (2/12) (back)

Instructions

To the purchaser

correct฀state฀and฀local฀tax฀rate฀for฀New฀York฀State฀addresses.฀

This form is to be used by:

You may also use Publication 718, New York State Sales and

Use Tax Rates by Jurisdiction, for฀this฀determination.

• a nonresident of New York State to claim an exemption

Caution: Do฀not฀use฀ZIP฀codes,฀including฀the฀ZIP฀code฀

from both the state and local sales taxes applicable to the

purchase of a motor vehicle, trailer, or vessel, provided

indicated on a purchaser’s driver license, to determine the

that the conditions set forth in box 1 are satisfied, and the

appropriate฀sales฀tax฀rate.฀The฀use฀of฀ZIP฀codes฀for฀tax฀

purchaser supplies the vendor with a properly completed

collection purposes results in a high degree of inaccurate tax

copy฀of฀this฀certiicate฀prior฀to฀taking฀delivery;฀or

reporting.

• a resident of New York State to claim an exemption from

A฀registered฀vendor฀that,฀prior฀to฀the฀purchaser’s฀taking฀delivery฀

the local sales tax imposed in the taxing jurisdiction where

of the motor vehicle, trailer, or vessel, accepts in good faith a

the sale takes place applicable to the purchase of a motor

properly completed Form DTF-820 with:

vehicle, trailer, or vessel, provided that the conditions set

• box 1 marked will be protected from sales tax liability for the

forth in box 2 are satisfied, and the purchaser supplies the

vendor with a properly completed copy of this certificate prior

transaction;฀or฀

to฀taking฀delivery.฀Note: The seller must collect sales tax

• box 2 marked will be protected from liability for failure to

at the combined state and local rate in effect in the taxing

collect฀tax฀at฀the฀rate฀in฀effect฀where฀the฀sale฀takes฀place.

jurisdiction฀where฀the฀purchaser฀resides.

If฀box฀2฀is฀marked,฀the฀vendor฀must฀collect฀tax฀at฀the฀combined฀

For sales and use tax purposes, an individual is a resident

rate in effect where the purchaser indicates the purchaser is a

of the state and of any locality in which he or she maintains

resident,฀as฀described฀above.฀The฀certiicate฀is฀complete฀if฀all฀

a฀permanent฀place฀of฀abode.฀A฀permanent place of abode is

required฀entries฀are฀made.฀A฀certiicate฀is฀accepted฀in฀good฀faith฀

a dwelling place maintained by a person, or by another for

when a seller, exercising reasonable and ordinary due care,

that person to use, whether or not owned by such person, on

has no knowledge that the certificate is false or is fraudulently

other฀than฀a฀temporary฀or฀transient฀basis.฀The฀dwelling฀may฀

presented.

be฀a฀home,฀apartment,฀or฀lat;฀a฀room,฀including฀a฀room฀at฀a฀

This certificate will not be deemed to be accepted in good faith

hotel,฀motel,฀boarding฀house,฀or฀club;฀a฀room฀at฀a฀residence฀

hall฀operated฀by฀an฀educational,฀charitable,฀or฀other฀institution;฀

where, for example:

housing provided by the armed forces of the United States,

• The purchaser marks box 1 and enters a New York State

whether such housing is located on or off a military base or

address in any of the address boxes appearing on the

reservation;฀or฀a฀trailer,฀mobile฀home,฀houseboat,฀or฀any฀other฀

certiicate.

premises.฀This฀includes฀second฀homes.

• The purchaser marks box 1 and the seller does a courtesy

Box 1 — By marking box 1, the purchaser is claiming an

registration for the purchaser with the New York State

Department฀of฀Motor฀Vehicles฀(DMV)฀or฀a฀county฀clerk.

exemption฀from฀both฀the฀state฀and฀local฀sales฀taxes.

• The purchaser marks box 2 and the seller has knowledge that

Box 2 — By marking box 2, the purchaser is claiming an

the purchaser maintains a permanent place of abode in the

exemption from the local tax imposed by the taxing jurisdiction

local฀taxing฀jurisdiction฀where฀the฀sale฀occurs.฀

where฀the฀sale฀takes฀place.฀In฀this฀case,฀the฀seller฀must฀collect฀

You must keep this certificate for at least three years after the

sales tax based on the combined state and local tax rate in effect

where฀the฀purchaser฀resides.฀If฀the฀purchaser฀is฀an individual,

due date of the return to which it relates, or the date the return

the applicable rate is the combined state and local rate in effect

was฀iled,฀if฀later.฀You฀must฀also฀maintain฀a฀method฀of฀associating฀

in the taxing jurisdiction where the purchaser has a permanent

an invoice (or other source document) for an exempt sale made

place฀of฀abode.฀If฀the฀purchaser฀is฀a฀business, the applicable

to a customer with the certificate you have on file from that

rate is the combined state and local rate in effect in the taxing

customer.

jurisdiction where the motor vehicle, trailer, or vessel will be

principally฀garaged.

Need help?

If฀marking฀box฀2,฀the฀purchaser฀must฀enter฀the฀purchaser’s฀

Visit our Web site at www.tax.ny.gov

New York State local address, including the number and street,

the city, town, or village, and the county where the purchaser

• get information and manage your taxes online

actually resides.฀The฀city,฀town,฀or฀village฀where฀the฀purchaser฀

• check for new online services and features

actually resides may be different than the city, town, or village