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

How to fill out Form DTF-803, box by box
Type of vehicle (mark an X in one box)
Section 1 - Vehicle information
Section 2 - New owner/lessee information
Section 3 - Previous owner/dealer information
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

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

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

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.
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).






