Form Dtf 801 PDF Details

In the intricate landscape of New York State tax law, the DTF-801 form emerges as a pivotal document for enabling individual Indian exemption for certain property or services delivered on a reservation. This form serves as a testament to New York's recognition of the unique status of Indigenous populations, facilitating a tax exemption process tailored specifically for enrolled members of exempt Indian nations or tribes. By carefully delineating the conditions under which tangible personal property, motor fuel, diesel motor fuel (including heating oil), and property or real property services may be purchased tax-free, the DTF-801 form underscores the intersection of sovereignty, commerce, and individual rights. Essential for both purchasers and vendors, the form outlines explicit instructions to ensure compliance and validates the exemption at the point of sale. On one hand, the purchaser avows their eligibility based on tribal enrollment and intent for personal use, not for resale, and confirms taking delivery on a reservation. On the other hand, vendors are tasked with a meticulous validation process, ensuring the form is properly completed to honor the tax exemption while being mindful of the strict prohibition against accepting the certificate for cigarette purchases. Additionally, this document serves as a crucial record-keeping tool, mandated to be retained for a specified period, underscoring the form's role in both facilitating tax exemptions and maintaining regulatory integrity within the state's taxation framework. With its comprehensive guidelines and stringent requirements, the DTF-801 form encapsulates the nuanced balance between upholding tax laws and respecting the rights and traditions of Native American tribes in New York State.

QuestionAnswer
Form NameForm Dtf 801
Form Length2 pages
Fillable?No
Fillable fields0
Avg. time to fill out30 sec
Other namesdtf 801, Onondaga, Tonawanda, purchasers

Form Preview Example

New York State Department of Taxation and Finance

Certificate of Individual Indian Exemption for Certain

Property or Services Delivered on a Reservation

This certificate may not be used to purchase property or services for resale.

All requirements listed on the back must be met for this certiicate to be valid.

Part I — To be completed by purchaser

DTF-801

(4/11)

To be completed by

purchaser and given to and retained by vendor.

To vendor and

purchaser:

Read the instructions

on the back of this form carefully before making entries below.

Name of purchaser (please type or print)

Street address

City

State

ZIP code

I, the purchaser, hereby certify that I am:

 

 

• an enrolled member of the exempt

 

Indian nation or tribe,

•

purchasing and taking delivery on the

 

 

reservation, and

•

not making this purchase for resale.

 

 

I am claiming exemption from sales tax and excise taxes (where applicable) on the following purchase(s) made on the reservation named above.

Mark an X in the applicable box(es)

tangible personal property (but not cigarettes, motor fuel or enhanced diesel motor fuel – see instructions)

services to tangible personal property or real property performed or delivered on the reservation

motor fuel

diesel motor fuel (including heating oil)

Signature of purchaser

Date

 

 

Part II — To be completed by vendor

Name of vendor (please type or print)

Sales tax vendor identiication number

 

 

 

 

 

 

Street address

 

 

 

 

 

 

 

 

 

City

 

State

 

ZIP code

 

 

 

 

 

Certification: I, the vendor, hereby certify that the items or services purchased with this certiicate have been or will be delivered by me or my agent to the above-named purchaser on the qualified reservation indicated above where the purchaser is a resident.

Signature of vendor

Date

By accepting this certiicate you are authorized to sell tangible personal property (but not cigarettes), motor fuel, diesel motor fuel (including heating oil) and services to tangible personal property or real property, to the above-named Indian exempt from state taxes otherwise due on a retail sale.

Failure to comply with the requirements outlined in this certificate may subject you to liability for tax and the imposition of civil and criminal sanctions including penalty assessment, loss of product and the suspension or revocation of any license or registration.

DTF-801 (4/11) (back)

Instructions for purchasers

This exemption certiicate may only be used by an Indian who:

•is the direct purchaser and payer of record, and

•is an enrolled member of one of the exempt nations or tribes listed below, and

•is purchasing tangible personal property (but not cigarettes), motor fuel, diesel motor fuel, heating oil, or services, and

•is purchasing such property or services for personal use and not for resale, and

•is taking delivery of the property or service on a qualiied reservation for the nation or tribe listed below.

Except for motor vehicles as described below, there is no exemption for products, goods or services delivered off the reservation.

If the vehicle registration conirms that the Indian resides on a qualiied reservation and the Indian is an enrolled member of one of the exempt nations or tribes listed below, the Indian may take possession of the motor vehicle anywhere in New York State without paying sales tax.

Use of this certificate

To claim exemption, Part I of this certiicate must be properly completed by the purchaser and given to each vendor at the time of the irst purchase from that vendor. A “properly completed” certiicate is one on which the purchaser has entered all required information before the certiicate is presented to the vendor for the vendor’s certiication. A separate certiicate is not necessary for each additional purchase from that vendor, provided the above conditions are met at the time of each subsequent purchase.

Instructions for vendors

All vendors must collect the appropriate state taxes on the receipts from sales to an Indian unless the Indian gives the vendor a properly completed exemption document. Vendors making sales to Indians who are purchasing for personal use may accept this certiicate as proof of exemption from sales tax if:

•the conditions listed in Instructions for purchasers are met, and

•the purchaser gives them a properly completed

Form DTF-801, and

•the vendor delivers the property or service (with the exception of a motor vehicle) on the reservation, regardless of where purchased and attests to that delivery by completing Part II of this certiicate.

Note: Vendors cannot accept this certiicate for cigarettes.

Vendors must keep this certiicate for at least three years after the due date of the last return to which it relates, or the date when that return was iled, if later. Every vendor accepting an exemption certiicate must maintain a method of associating sales made to exempt purchasers with the certiicates on ile. Every vendor must also comply with all other record keeping requirements. Books and records are subject to audit by the Department of Taxation and Finance.

Qualified Indian reservations

• Allegany

• St. Regis Mohawk

• Cattaraugus

(Akwesasne)

• Oil Spring

• Shinnecock

• Oneida

• Tonawanda

• Onondaga

• Tuscarora

• Poospatuck

 

Exempt Indian nations or tribes

• Cayuga Indian Nation of

• St. Regis Mohawk

New York

• Seneca Nation of Indians

• Oneida Indian Nation of

• Shinnecock Tribe

New York

• Tonawanda Band of Senecas

• Onondaga Nation of

• Tuscarora Nation of Indians

Indians

•Poospatuck or

Unkechauge Nation

Need help?

Internet access: www.tax.ny.gov

(for information, forms, and publications)

Telephone assistance

Miscellaneous Tax Information Center: (518) 457-5735

To order forms and publications:

(518) 457-5431

Text Telephone (TTY) Hotline (for persons with hearing and speech disabilities using a TTY): If you have access to a TTY, contact us at (518) 485-5082.

If you do not own a TTY, check with independent living centers or community action programs to ind

out where machines are available for public use.

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.

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1. Begin completing the Allegany with a group of essential fields. Gather all the information you need and make certain there's nothing neglected!

Stage # 1 of completing purchasers

2. Right after filling in this step, head on to the subsequent step and fill in the necessary details in all these fields - motor fuel, diesel motor fuel including, Signature of purchaser, Date, Part II To be completed by vendor, Name of vendor please type or print, Sales tax vendor identiication, Street address, City, State, ZIP code, Certification I the vendor hereby, Signature of vendor, Date, and By accepting this certiicate you.

Learn how to prepare purchasers part 2

When it comes to Street address and ZIP code, be sure that you take a second look in this current part. Both of these are certainly the most important ones in this PDF.

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