DTF-801: New York Certificate of Indian Exemption

The purchaser completes Part 1 and gives it to the vendor, who retains it. Read the instructions on the back of the form carefully before making entries.

Enter the name of purchaser (please type or print), the street address, the city, the state and the ZIP code.

For this certificate to be valid, you must satisfy all requirements listed in the instructions.

The purchaser certifies that they are an enrolled member or a tribally chartered corporation of the exempt Indian nation or tribe, are purchasing and taking delivery on the reservation, and are not making this purchase for resale. The purchaser enters the exempt Indian nation or tribe and the reservation.

The purchaser must enter all required information before the certificate is presented to the vendor for the vendor's certification.

A tribally chartered corporation is a corporation chartered under the laws of the reservation upon which it sits and is made up of enrolled members of the same exempt Indian nation or tribe.

The exempt Indian nations or tribes are the Cayuga Nation, Saint Regis Mohawk Tribe, Oneida Nation of New York, Seneca Nation of Indians, Shinnecock Indian Nation, Onondaga Nation, Tonawanda Band of Seneca, Poospatuck or Unkechauge Nation and Tuscarora Nation. Qualified reservations are lands held by any of the exempt Indian nations or tribes listed that are either located within the reservation of that Indian nation or tribe in the state, or lands within the state over which an exempt Indian nation or tribe listed exercises governmental power and that are held by the Indian nation or tribe subject to restrictions by the United States against alienation or in trust by the United States for the benefit of that Indian nation or tribe.

To claim exemption from sales tax and excise taxes (where applicable) on the purchase made on the reservation, mark an X in all applicable boxes: tangible personal property (but not cigarettes), services to tangible personal property or real property performed or delivered on the reservation, motor fuel, diesel motor fuel (including heating oil).

Enter the signature of purchaser and the date.

DTF-801 (5/25) (back) General information: to claim an exemption from sales tax for certain property or services delivered on a qualified reservation, the purchaser must properly complete Part 1 of this certificate, then give the certificate to each vendor at the time of the first purchase from that vendor.

A separate certificate is not necessary for each additional purchase from that vendor, provided the conditions are met at the time of each subsequent purchase.

Enter the name of vendor (please type or print), the sales tax vendor identification number, the street address, the city, the state and the ZIP code.

Certification: the vendor certifies that the items or services purchased with this certificate have been or will be delivered by the vendor or the vendor's agent to the purchaser named in the purchaser's part on the qualified reservation indicated there where the purchaser is a resident.

Enter the signature of vendor and the date.

Accepting this certificate authorizes you 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 qualified Indian named in this certificate or to a tribally chartered corporation, exempt from state taxes otherwise due on a retail sale.

You must collect the appropriate state taxes on the receipts from sales to a qualified Indian or tribally chartered corporation unless the qualified Indian or tribally chartered corporation gives you a properly completed exemption certificate.

If you are making sales to a qualified Indian or a tribally chartered corporation, you may accept this certificate as proof of exemption from sales tax if the conditions listed in Instructions for purchasers are met; the purchaser gives you a properly completed Form DTF-801; you deliver the property or service (with the exception of a motor vehicle) on the reservation, regardless of where it was purchased; and you complete Part 2 of this certificate to attest to the delivery.

As a vendor, you cannot accept this certificate for cigarettes.

You must keep this certificate for whichever date is later: at least three years after the due date of the last return to which the certificate relates, or the date when that return was filed.

If the vehicle registration confirms the following, the purchaser (qualified Indian or corporation) may take possession of the motor vehicle anywhere in New York State without paying sales tax: the qualified Indian is an enrolled member of one of the exempt Indian nations or tribes, and resides on a qualified reservation, or the tribally chartered corporation has a place of business located on a qualified reservation of one of the exempt Indian nations or tribes.

If the qualifying Indian or tribally chartered corporation is purchasing the vehicle at a private sale (not from a sales tax vendor) and is registering the vehicle at a New York State Department of Motor Vehicle (DMV) office, use Form DTF-803, Claim for Sales and Use Tax Exemption - Title/Registration to claim exemption from sales tax on the purchase.

Except for certain motor vehicles, there is no exemption for goods or services delivered off the qualified reservation.

This certificate is valid only for qualified reservations and exempt Indian nations.

If you do not comply with the requirements outlined in this certificate, your purchases may be subject to sales tax and you may be subject to civil and criminal penalties, which may include penalty assessment and the suspension or revocation of any license or registration.

Do not use this certificate to purchase property or services for resale.