Dtf 820 Form PDF Details

In navigating the complexities of tax exemptions in New York State, individuals looking to purchase a motor vehicle, trailer, or vessel encounter an essential document: the DTF-820 form, officially titled as the Certificate of Nonresidency of New York State and/or Local Taxing Jurisdiction. This form is specifically designed for those who do not reside within the boundaries of New York or any of its local taxing jurisdictions, offering a pathway to exempt themselves from state and local sales taxes under certain conditions. Binding for purchases of specific items such as motor vehicles, trailers, or vessels, the DTF-820 encapsulates a straightforward yet critical legal requirement for qualifying nonresidents. It mandates thorough completion and adherence to strict guidelines to substantiate the claim of nonresidency. The exemption hinges on a number of conditions detailed within the form like the absence of a permanent place of abode in the state, non-participation in local employment or business ventures, and the lack of intention to register the purchased item in New York State. Misuse or inaccurate filing of this form can lead to severe penalties, including criminal charges, signifying the importance of its correct and judicious application. Furthermore, it emphasizes the role of sellers in collecting sales tax from residents or those not qualifying under the specified exemptions, underlining a shared responsibility between buyer and seller in upholding tax regulations.

QuestionAnswer
Form NameDtf 820 Form
Form Length2 pages
Fillable?No
Fillable fields0
Avg. time to fill out30 sec
Other namesdtf 820 3 01 form, dtf 820 form, dtf820 pdf, fillable dtf 820 new york

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New York State Department of Taxation and Finance

Certificate of Nonresidency of New York State and/or Local Taxing Jurisdiction

For use only when purchasing a motor vehicle, trailer, or vessel.

DTF-820

(2/12)

Note: Misuse of this exemption certificate may subject you to serious civil and criminal sanctions in addition to the payment of any tax and฀interest฀due.

This฀certiicate฀is฀not฀valid฀and฀should฀not฀be฀accepted฀from฀the฀purchaser฀unless฀all฀entries฀have฀been฀completed.฀Read฀instructions฀on฀ back฀before฀completing฀this฀form.

Description of vehicle

Type of vehicle (mark one box)

 

 

 

 

 

 

 

 

 

 

 

Motor vehicle

 

 

Trailer

 

 

Vessel (length in feet):

 

ft.

 

 

 

 

 

 

 

 

 

 

 

 

Year

Make

Model

Vehicle or hull identiication number

 

 

 

 

 

 

 

 

 

 

 

 

 

Purchaser’s information

Name of purchaser

 

Driver’s license ID number

 

 

State of issue

 

 

 

 

 

 

Number and street

City

State

ZIP code

 

 

 

 

 

 

The following sales tax exemption is claimed on the purchase of the above motor vehicle, trailer, or vessel (mark an X in 1 or 2):

1

This purchase is exempt from both the New York State and any local sales taxes because:

•฀ I฀am฀not฀a฀resident฀of฀New฀York฀State;

•฀ I฀do฀not฀have฀a฀permanent฀place฀of฀abode฀in฀this฀state฀(see definition in instructions);

•฀ I฀am฀not฀carrying฀on฀any฀employment,฀trade,฀business,฀or฀profession฀in฀this฀state฀in฀which฀the฀motor฀vehicle,฀trailer,

or฀vessel฀will฀be฀used;฀and

•฀

I฀am฀not฀registering฀this฀motor฀vehicle,฀trailer,฀or฀vessel฀in฀New฀York฀State.฀(This฀includes฀any฀temporary฀registration.)

2

This purchase is exempt from the local sales tax imposed by the jurisdiction where this purchase is made because:

•฀ I฀am฀not฀a฀resident฀of฀that฀jurisdiction;

•฀ I฀do฀not฀have฀a฀permanent฀place฀of฀abode฀in฀that฀jurisdiction (see definition in instructions);฀and

•฀ I฀am฀not฀carrying฀on฀any฀employment,฀trade,฀business,฀or฀profession฀in฀which฀the฀motor฀vehicle,฀trailer,

฀ or฀vessel฀will฀be฀used฀in฀that฀jurisdiction.

Note: When box 2 is marked, the seller must collect both the New York State and local sales and use taxes in

effect in the purchaser’s resident jurisdiction as indicated below (this address may differ from the mailing address฀provided฀above).฀The฀purchaser฀must provide one of the following addresses:

New York State local address (see instructions)

Number and street

City, town, or village

State

County

Business address (must be completed if vehicle, trailer, or vessel will be used in any employment, trade, business, or profession; see instructions)

Number and street

City, town, or village

State

County

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 a possible jail sentence. I understand that the vendor is a trustee for, and on account of, New York State and any locality with respect to any state or local sales or use tax the vendor is required to collect from me; that the vendor is required to collect such taxes from me unless I properly furnish this certiicate to the vendor; and that the vendor must retain this certiicate and make available to the Tax Department upon request. I also understand that the Tax Department is authorized to investigate the validity of tax exemptions claimed and the accuracy of any information entered on this document.

Purchaser’s signature*

Date

Print name

Title (partner or corporation officer)

*฀If฀a฀partnership,฀a฀partner฀must฀sign;฀if฀a฀corporation,฀a฀corporate฀oficer฀must฀sign.

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

 

 

indicated in the purchaser’s mailing address, which is based on the

Post Office servicing the residence and not on the actual physical location฀of฀the฀residence.฀If฀the฀purchaser฀has฀more฀than฀one฀place฀

of abode in New York, the purchaser must enter the address and

county for the residence where the motor vehicle, trailer, or vessel purchased฀will฀be฀predominantly฀used.฀Businesses฀must฀provide฀

the address in the taxing jurisdiction where the motor vehicle, trailer,฀or฀vessel฀will฀be฀principally฀garaged.

Sales Tax Information Center:

(518) 485-2889

To order forms and publications:

(518) 457-5431

Text Telephone (TTY) Hotline

 

(for persons with hearing and

 

speech disabilities using a TTY):

(518) 485-5082

Privacy notification

To the seller

By marking box 1, the purchaser is claiming an exemption from฀both฀the฀state฀and฀local฀sales฀taxes.฀If฀the฀purchaser฀is฀

purchasing a trailer or vessel, the seller must write Exempt: out-of-state purchaser on฀the฀bill฀of฀sale.฀If฀the฀purchaser฀

is purchasing a motor vehicle, the seller must write Exempt:

out-of-state purchaser on Form MV-50, Retail Certificate of

Sale, as explained in TSB-M-95(2)S, Sales of Motor Vehicles to Nonresidents and Motor Vehicle Registration by Nonresidents.

If฀box฀2฀is฀marked,฀based฀on฀the฀information฀provided฀by฀the฀ purchaser,฀use฀the฀Sales฀Tax฀Jurisdiction฀and฀Rate฀Lookup฀

Service on our Web site (see Need help?) to determine the

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 5-a, 171, 171-a, 287, 308, 429, 475, 505, 697, 1096, 1142, and 1415 of that Law; and may require disclosure of social security numbers pursuant to 42 USC 405(c)(2)(C)(i).

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) 457-5181.

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