Form Dtf 803 – Fill Out and Use

1

Nonresident of New York State (NYS) (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. See Publication 750, A Guide to Sales Tax in New York State, for more information on what is considered a place of abode.

(Mark an X in one of the boxes below; go to line 3 and enter required additional information.)

2

Motor vehicle, trailer, or boat was not purchased in NYS.

If marked, enter the location where the motor vehicle, trailer, or boat was purchased:

Motor vehicle, trailer, or boat was purchased in NYS, but previously registered by the purchaser in another state prior to registering it in NYS.

If marked, enter the state where the motor vehicle, trailer, or boat was previously registered:

Nonresident of NYS (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.)

Yes

Yes Yes

No

No No

4

Exempt organization — The purchaser is an organization exempt from tax as provided in Tax Law Article 28, section 1116(a).

(Attach copy of Form ST-119, Exempt Organization Certiicate. Local, state, and federal governments are not required to attach Form ST-119.)

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6

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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:

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.

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Tractor, trailer, or semi-trailer — The motor vehicle is a tractor, trailer, or semi trailer which is or will be used in combination where the gross vehicle weight of the combination exceeds 26,000 pounds.

Direct payment (DP) permit holder — The purchaser has a DP permit issued by the Tax Department.

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. Complete the following:

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. Complete the following:

Name of exempt nation or tribe: Name of qualiied reservation:

a

b

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Mark an X in the appropriate box.

NYS tax exempt (tax paid to another state) — No NYS or local sales or use tax is due if the seller or purchaser paid sales, use, excise, or highway use tax to another state in order to obtain the title. Complete the following:

Note: You must provide military ID or other documentation of military service and attach proof of tax paid to another state. NYS tax deferred — No NYS or local sales or use tax is due at this time if the purchaser:

•has been on active duty continuously since the vehicle was purchased outside NYS;

•is still on active duty and is still stationed outside NYS;

•has not been stationed in, nor had living quarters in, NYS from the time of purchase to the present; and

•will not use the vehicle in NYS except during authorized absence from duty.

Complete the following:

State or foreign country where vehicle was purchased (cannot be NYS): Present duty station:

Present living quarters:

Note: upon discharge, separation, or release from active duty, or upon being stationed or quartered within NYS, the purchaser must pay any sales and use tax due if the purchaser continues to use the motor vehicle in NYS.

Farm production and commercial horse boarding operation — The motor vehicle, trailer, boat, ATV, or snowmobile will be used predominantly either in farm production or in a commercial horse boarding operation, or in both. Mark an X in the appropriate box to indicate the type of plate registration.

Privacy notification — 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.

For office use only