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DTF-820 (2/12) (back) |
Instructions |
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To the purchaser |
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correctstateandlocaltaxrateforNewYorkStateaddresses. |
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This form is to be used by: |
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You may also use Publication 718, New York State Sales and |
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Use Tax Rates by Jurisdiction, forthisdetermination. |
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• a nonresident of New York State to claim an exemption |
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Caution: DonotuseZIPcodes,includingtheZIPcode |
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from both the state and local sales taxes applicable to the |
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purchase of a motor vehicle, trailer, or vessel, provided |
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indicated on a purchaser’s driver license, to determine the |
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that the conditions set forth in box 1 are satisfied, and the |
appropriatesalestaxrate.TheuseofZIPcodesfortax |
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purchaser supplies the vendor with a properly completed |
collection purposes results in a high degree of inaccurate tax |
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copyofthiscertiicatepriortotakingdelivery;or |
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reporting. |
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• a resident of New York State to claim an exemption from |
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Aregisteredvendorthat,priortothepurchaser’stakingdelivery |
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the local sales tax imposed in the taxing jurisdiction where |
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of the motor vehicle, trailer, or vessel, accepts in good faith a |
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the sale takes place applicable to the purchase of a motor |
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properly completed Form DTF-820 with: |
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vehicle, trailer, or vessel, provided that the conditions set |
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• box 1 marked will be protected from sales tax liability for the |
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forth in box 2 are satisfied, and the purchaser supplies the |
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vendor with a properly completed copy of this certificate prior |
transaction;or |
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totakingdelivery.Note: The seller must collect sales tax |
• box 2 marked will be protected from liability for failure to |
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at the combined state and local rate in effect in the taxing |
collecttaxattherateineffectwherethesaletakesplace. |
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jurisdictionwherethepurchaserresides. |
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Ifbox2ismarked,thevendormustcollecttaxatthecombined |
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For sales and use tax purposes, an individual is a resident |
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rate in effect where the purchaser indicates the purchaser is a |
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of the state and of any locality in which he or she maintains |
resident,asdescribedabove.Thecertiicateiscompleteifall |
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apermanentplaceofabode.Apermanent place of abode is |
requiredentriesaremade.Acertiicateisacceptedingoodfaith |
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a dwelling place maintained by a person, or by another for |
when a seller, exercising reasonable and ordinary due care, |
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that person to use, whether or not owned by such person, on |
has no knowledge that the certificate is false or is fraudulently |
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otherthanatemporaryortransientbasis.Thedwellingmay |
presented. |
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beahome,apartment,orlat;aroom,includingaroomata |
This certificate will not be deemed to be accepted in good faith |
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hotel,motel,boardinghouse,orclub;aroomataresidence |
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halloperatedbyaneducational,charitable,orotherinstitution; |
where, for example: |
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housing provided by the armed forces of the United States, |
• The purchaser marks box 1 and enters a New York State |
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whether such housing is located on or off a military base or |
address in any of the address boxes appearing on the |
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reservation;oratrailer,mobilehome,houseboat,oranyother |
certiicate. |
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premises.Thisincludessecondhomes. |
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• The purchaser marks box 1 and the seller does a courtesy |
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Box 1 — By marking box 1, the purchaser is claiming an |
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registration for the purchaser with the New York State |
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DepartmentofMotorVehicles(DMV)oracountyclerk. |
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exemptionfromboththestateandlocalsalestaxes. |
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• The purchaser marks box 2 and the seller has knowledge that |
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Box 2 — By marking box 2, the purchaser is claiming an |
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the purchaser maintains a permanent place of abode in the |
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exemption from the local tax imposed by the taxing jurisdiction |
localtaxingjurisdictionwherethesaleoccurs. |
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wherethesaletakesplace.Inthiscase,thesellermustcollect |
You must keep this certificate for at least three years after the |
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sales tax based on the combined state and local tax rate in effect |
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wherethepurchaserresides.Ifthepurchaserisan individual, |
due date of the return to which it relates, or the date the return |
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the applicable rate is the combined state and local rate in effect |
wasiled,iflater.Youmustalsomaintainamethodofassociating |
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in the taxing jurisdiction where the purchaser has a permanent |
an invoice (or other source document) for an exempt sale made |
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placeofabode.Ifthepurchaserisabusiness, the applicable |
to a customer with the certificate you have on file from that |
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rate is the combined state and local rate in effect in the taxing |
customer. |
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jurisdiction where the motor vehicle, trailer, or vessel will be |
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principallygaraged. |
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Need help? |
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Ifmarkingbox2,thepurchasermustenterthepurchaser’s |
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Visit our Web site at www.tax.ny.gov |
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New York State local address, including the number and street, |
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the city, town, or village, and the county where the purchaser |
• get information and manage your taxes online |
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actually resides.Thecity,town,orvillagewherethepurchaser |
• check for new online services and features |
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actually resides may be different than the city, town, or village |
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