Form Dtf 803 PDF Details

Embarking on the journey of vehicle ownership, registration, or gifting in New York State introduces individuals to various forms and procedures, among which the DTF-803 form plays a vital role. Crafted by the New York State Department of Taxation and Finance, this document, officially titled "Claim for Sales and Use Tax Exemption - Title/Registration," is a critical piece for transactions involving motor vehicles, trailers, all-terrain vehicles (ATVs), vessels (boats), or snowmobiles processed by the Department of Motor Vehicles (DMV) and its agents or county clerk offices. Designed to provide a pathway for claiming sales and use tax exemptions, the form necessitates accuracy in detailing vehicle information, ownership transition, and the specific exemption being claimed. Its misuse carries potential for serious repercussions, emphasizing the importance of thoroughness and truthfulness in its completion. Whether the transaction is characterized by a change in ownership or a simple declaration of tax exemption status, understanding and correctly applying the instructions of the DTF-803 form is imperative for compliance with state laws and the avoidance of civil and criminal penalties. Additionally, the form serves as a testament to New York’s effort in streamlining tax exemption claims, reflecting the state’s intricate tax laws and the procedures established to ensure fair and efficient tax collection.

QuestionAnswer
Form NameForm Dtf 803
Form Length2 pages
Fillable?No
Fillable fields0
Avg. time to fill out30 sec
Other namesny form dtf 803, dtf 803 ny dmv form, nys dtf 803, ny dtf 803

How to Fill Out Form DTF-803

Form DTF-803 at a glance

What it is: Form DTF-803 is the Claim for Sales and Use Tax Exemption, Title/Registration of a Motor Vehicle, Trailer, ATV, Boat, or Snowmobile, for transactions processed by the DMV and its agents or county clerk only.

Who signs: The new owner signs the Signature of new owner line in Section 5, Certification.

A filled-in Form DTF-803 example: a nonresident claims an exemption

Form DTF-803 example filled out, example: a nonresident claims an exemption
Jane Sample, a Virginia resident, claims the nonresident exemption on DTF-803. She bought a motor vehicle in Virginia and was not a resident of NYS at purchase. The picture shows page 1 only, and none of its entries is real. She paid the price in cash, with no trade-in. She marks Motor Vehicle, so the rest of Type of vehicle stays empty. She bought it outside NYS, so the previously registered box stays empty, and line 2 is left blank because it is for ATVs or snowmobiles only. She was never a resident of NYS, was not absent for education, employment, or military service, and owned no living quarters in NYS, so each answer is No and the dates of residency stay empty. She claims line 1 only, so nothing goes in Exempt organization, registered vendor, leased or rented vehicle, settlement of estate because none of those apply. She signs Section 5 - Certification when she registers the vehicle, so it stays empty.

How to fill out Form DTF-803, box by box

Type of vehicle (mark an X in one box)

Form DTF-803 example filled out, type of vehicle (mark an X in one box)

Mark an X in one box for the type of vehicle: Motor Vehicle, Trailer, Boat (length in feet), ATV, or Snowmobile.

Section 1 - Vehicle information

Form DTF-803 example filled out, section 1 - Vehicle information

Enter the Year, Make, Model and Identification (ID) number.

Enter the Purchase price, including cash, the value of any goods or services you gave in trade, and any balance of seller's payments you may have assumed, and the Date of purchase.

Section 2 - New owner/lessee information

Form DTF-803 example filled out, section 2 - New owner/lessee information

Enter the new owner or lessee's Last name, first name, middle initial or business name, Social security number/TIN/EIN, Number and street address, City, state, and ZIP code, and County.

Section 3 - Previous owner/dealer information

Form DTF-803 example filled out, section 3 - Previous owner/dealer information

Enter the previous owner or dealer's Last name, first name, middle initial or business name, Number and street address, City, state, and ZIP code, and County.

Section 4 - Nonresident of New York State (NYS)

Form DTF-803 example filled out, section 4 - Nonresident of New York State (NYS)

To claim a sales and use tax exemption on the vehicle listed in Section 1, mark an X in the appropriate box in Section 4 and supply any additional information requested. You must sign Section 5, Certification, and present this completed form (including any additional required information) to the motor vehicle issuing office when registering the vehicle.

Line 1, Nonresident of New York State (NYS), is for purchases of motor vehicles, trailers, or boats only: at the time of purchase the purchaser was not a resident of NYS, did not have a place of abode in NYS, and was not engaged in any trade business, employment, or profession in NYS. Mark an X in one of the boxes below; go to line 3 and enter required additional information.

Mark the box if the motor vehicle, trailer, or boat was not purchased in NYS, and enter the location where it was purchased. Mark the other box if it was purchased in NYS, but previously registered by the purchaser in another state prior to registering it in NYS, and enter the state where it was previously registered.

Line 2, Nonresident of NYS, is for purchase of ATVs or snowmobiles only: the ATV or snowmobile was delivered to the purchaser outside of NYS. At the time of purchase the purchaser was not a resident of NYS, did not have a place of abode in NYS, and was not engaged in any trade, business, employment, or profession in NYS. Go to line 3 and enter required additional information.

Required additional information

Form DTF-803 example filled out, required additional information

Line 3, Required additional information: you must provide the information requested below if you marked a box in either line 1 or 2.

Mark Yes or No. Were you ever a resident of NYS? If Yes, enter dates of residency: from, to. At the time of purchase, were you absent from NYS for education, employment, or military service? While a resident of another state, did you own/rent living quarters in NYS? Then enter the Date the purchased motor vehicle, trailer, boat, ATV, or snowmobile was first used in NYS.

Exempt organization, registered vendor, leased or rented vehicle, settlement of estate

Form DTF-803 example filled out, exempt organization, registered vendor, leased or rented vehicle, settlement of estate

Line 4, Exempt organization: the purchaser is an organization exempt from tax as provided in Tax Law Article 28, section 1116(a). Attach a copy of Form ST-119. Local, state, and federal governments are not required to attach Form ST-119.

Line 5, Registered vendor for rental or lease: the purchaser is registered as a NYS sales tax vendor, and the motor vehicle, trailer, boat, ATV, or snowmobile will be used exclusively by the purchaser for rental or lease to customers. Enter the purchaser's Certificate of Authority number.

Line 6, Leased or rented vehicle: sales and use tax will be paid to lessor. Enter the Lessor's name and address and the Term of lease.

Line 7, Settlement of estate: the motor vehicle, trailer, boat, ATV, or snowmobile was acquired in the settlement of the estate of the previous owner, but was not purchased from the estate.

New York sales and use tax paid to seller and Individual Indian exemption

Form DTF-803 example filled out, new York sales and use tax paid to seller and Individual Indian exemption

Line 10, New York sales and use tax paid to seller: the tax must be paid on the seller's sales and use tax return. The buyer must attach a copy of the bill of sale indicating tax paid.

Enter the Seller, the Purchase price and the Tax paid. Line 11, Individual Indian exemption: the purchaser must be an enrolled member of an exempt nation or tribe and must maintain a permanent residence on the reservation.

The purchase must not be for resale. The motor vehicle, trailer, or boat must be registered to an address located on the reservation. If the purchase is an ATV or snowmobile, the vehicle must have been delivered to you on the reservation. Enter the Name of exempt nation or tribe and the name of the reservation.

Other exemption (explain)

Form DTF-803 example filled out, other exemption (explain)

Line 14, Other exemption (explain): explain the exemption.

Section 5 - Certification

Form DTF-803 example filled out, section 5 - Certification

You certify that the statements are true, complete, and correct, and that no material information has been omitted.

Sign your name in full on the Signature of new owner line, and enter the Date, the Print name of new owner and the Title (if business).

More rules for Form DTF-803

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

Common questions about Form DTF-803

Is there a penalty?

You make these statements 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 you tendered this document and that willfully issuing it with the intent to evade any such tax may constitute a felony or other crime under New York State Law.

When is this form not the right one?

If you are claiming an exemption for a gift, use Form DTF-802, Statement of Transaction, Sale or Gift of Motor Vehicle, Trailer, All-Terrain Vehicle (ATV), Vessel (Boat), or Snowmobile.

Sources

[1] Form DTF-803 (4/14), Claim for Sales and Use Tax Exemption - Title/Registration, New York State Department of Taxation and Finance (the Official source link on this page).

Please rate Form Dtf 803

2 Votes
If you believe this page is infringing on your copyright, please familiarize yourself with and follow our DMCA notice and takedown process - click here to proceed .