New York Form DTF-802 — Statement of Transaction (Sales Tax)

About DTF-802

Official name: New York Form DTF-802 — Statement of Transaction (Sales Tax)

Issued by: New York Department of Tax and Finance / DMV

Purpose: Documents the sale price of a private vehicle transaction for New York sales tax purposes. Submitted with the title and the original bill of sale at a DMV office.

When required: Required when the buyer applies for a new New York title. The buyer must complete the application within 30 days after the transfer (N.Y. Vehicle & Traffic Law §2113(b)). DTF-802 does not replace the bill of sale: a private sale also needs a bill of sale (MV-912 or an equivalent), which the buyer gives to the DMV.

What DTF-802 is, and what it is not

DTF-802 is the Statement of Transaction – Sale or Gift of Motor Vehicle, Trailer, All-Terrain Vehicle (ATV), Vessel (Boat), or Snowmobile. The New York State Department of Taxation and Finance issues it. The current version is dated 5/15.

It is a sales tax form. When you buy from a private seller, nobody collects sales tax at the time of sale. The DMV works out the tax from this form when you register, collects it, and gives you a sales tax receipt.

It is not a bill of sale. New York's bill of sale is Form MV-912. The seller signs the MV-912 even when the vehicle is a gift, and you take the original to the DMV.

Who fills in each section

• Section 1, vehicle: the type (motor vehicle, trailer, boat, boat/trailer combination, ATV or snowmobile), year, make, model and vehicle or hull ID number. For a boat, add its length in feet.
• Section 2, new owner: your name, address and county, and your Social Security number, TIN or federal EIN. The form says this number is required. For an ATV or snowmobile, also give where you took delivery and where it will be stored or used.
• Section 3, previous owner: the seller's or donor's name and address.
• Section 4, transaction: the date, whether you live in this county, how you are related to the previous owner, and whether the deal is a sale, a gift or a sale below fair market value.
• Section 5, purchase information: the price and the tax, followed by the purchaser certification that the buyer signs.
• Section 6, seller or donor affidavit: only for gifts and below-value sales (see below). The seller or donor fills it in and signs it.

How the sales tax is worked out in Section 5

• Line 1d is the full price: cash paid (1a), plus any payments you took over (1b), plus the value of any property traded or swapped, or work done, instead of cash (1c).
• Line 3 is the tax rate where the new owner lives. If you live in two or more New York counties, use the rate where the vehicle will mainly be kept. A business uses the rate of its place of business.
• Line 4 is the tax due: line 1d times line 3.
• Boats and boat/trailer combinations: for purchases on or after June 1, 2015, tax applies only to the first $230,000 of the price.
• ATVs and snowmobiles: use the higher rate of the place you took delivery, or the place it is stored or used if you have a home there.

Gifts, family sales and below-value sales

A purchase or gift of a motor vehicle from your spouse, parent, child, stepparent or stepchild is free of sales tax. Mark Yes on line 2 and enter 0 as the tax due.

For anyone else, the seller or donor must complete Section 6 when a motor vehicle is a gift or is sold for less than fair market value. Section 6 asks for the cash received and for any work done, debt taken over, or vehicle or property traded as part of the deal. A business seller also answers whether the buyer is an employee, officer or stockholder.

For a trailer, ATV, boat or snowmobile, Section 6 is needed for any gift or below-value sale, whoever the buyer is.

If you need the registration before the tax on a low price is settled, you can pay tax on the fair market value set by the Tax Department and apply for a refund or credit of any overpayment later.

When Section 6 is not needed, you must have a copy of the bill of sale signed by the seller.

When a different form applies

• DTF-803: you claim a sales tax exemption other than a gift.
• DTF-804: you paid sales tax to another state and want credit for it.
• DTF-805: you are registering more than one motor vehicle for the same taxing jurisdiction.

Before you sign

• Enter the real price. Both certifications warn that a false statement made to avoid tax is a misdemeanor under Tax Law §1817(b) and Penal Law §210.45, with fines up to $10,000 for a person and $20,000 for a company.
• Keep the dates straight. The buyer has 30 days after the transfer to apply for the new title (N.Y. Vehicle & Traffic Law §2113(b)).
• Bring the whole set: the signed title, the original bill of sale and DTF-802.

What to Include in a New York Bill of Sale

A complete bill of sale usually includes:

• Seller name, address
• Buyer name, address
• Year, make, model
• VIN
• Odometer
• Sale price
• Date of sale
• Both signatures