Form DTF-803 is the claim for sales and use tax exemption that a new owner presents when titling or registering a motor vehicle, trailer, all-terrain vehicle (ATV), vessel (boat) or snowmobile in New York State. The NY Department of Taxation and Finance issues it, and it applies only to transactions processed by the Department of Motor Vehicles (DMV) and its agents or by county clerk offices. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the agency publishes the original PDF at tax.ny.gov.
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What is DTF-803?
Form DTF-803, Claim for Sales and Use Tax Exemption - Title/Registration Motor Vehicle, Trailer, All Terrain Vehicle (ATV), Vessel (Boat), or Snowmobile, is the New York State Department of Taxation and Finance form on which a new owner states why no sales or use tax is due on a vehicle being titled or registered.
The form identifies the vehicle (Section 1), the new owner or lessee (Section 2) and the previous owner or dealer (Section 3). In Section 4 you mark one of 14 exemption lines. They include nonresident purchasers, exempt organizations, registered vendors who rent or lease, leased or rented vehicles, settlement of an estate, tractors and trailers over a combined 26,000 pounds, direct payment (DP) permit holders, tax already paid to the seller, the individual Indian exemption, military personnel, farm production and commercial horse boarding, and an "Other exemption" line with an explanation.
In Section 5 the new owner certifies the statements. The form warns that misuse of the claim may bring serious civil and criminal sanctions in addition to tax and interest due. It also states that the DMV or county clerk acts as agent for New York State and any locality in collecting these taxes, and must collect them unless you properly furnish this certificate.
The form is not for gifts. If you are claiming an exemption for a gift, the form directs you to Form DTF-802, Statement of Transaction – Sale or Gift of Motor Vehicle, Trailer, All-Terrain Vehicle (ATV), Vessel (Boat), or Snowmobile.
Who needs to file DTF-803?
The new owner (or lessee) of a motor vehicle, trailer, ATV, boat or snowmobile who is registering it through the DMV, one of its agents or a county clerk office and claims an exemption from state and local sales and use tax completes and signs Form DTF-803.
Each exemption line on the form has its own conditions:
- Lines 1 and 2: nonresidents of New York State at the time of purchase (line 1 for motor vehicles, trailers and boats; line 2 for ATVs and snowmobiles delivered outside New York).
- Line 4: exempt organizations under Tax Law Article 28, section 1116(a).
- Line 5: purchasers registered as New York sales tax vendors who will use the vehicle exclusively for rental or lease.
- Line 11: enrolled members of an exempt nation or tribe who keep a permanent residence on the reservation.
- Line 12: New York residents in military service who bought a motor vehicle outside New York.
- Line 13: vehicles used predominantly in farm production or commercial horse boarding.
Do not use this form to claim a gift exemption; use Form DTF-802. The form is for transactions processed by the DMV and its agents or county clerk offices only. A business signs with its title.
When to file DTF-803
Present Form DTF-803 when you register the vehicle. The form says you must sign Section 5 and give the completed form, with any additional required information, to the motor vehicle issuing office at the time of registration. It prints no separate due date.
Two lines carry later obligations. Under line 12b, military tax is deferred only while the purchaser remains on continuous active duty, stationed outside New York, with no New York living quarters and no New York use except during authorized absence from duty. Upon discharge, separation or release from active duty, or on being stationed or quartered in New York, the purchaser must pay any sales and use tax due if the vehicle continues to be used in New York.
Documents you need
- Copy of Form ST-119, Exempt Organization Certificate: attach it under line 4 (Exempt organization). Local, state and federal governments are not required to attach it.
- Copy of the Direct Payment (DP) permit issued by the Tax Department: attach it under line 9 and enter the permit number.
- Copy of the bill of sale indicating tax paid: the buyer attaches it under line 10 when New York sales and use tax was paid to the seller.
- Military ID or other documentation of military service: required under line 12a (tax paid to another state).
- Proof of tax paid to another state: attach it under line 12a, together with the military documentation.
- Written explanation under line 14: required when you claim an exemption not listed on lines 1 through 13.
How to fill out DTF-803
Identify the vehicle in Section 1
Mark an X in one box: Motor Vehicle, Trailer, Boat (enter length in feet), ATV or Snowmobile. Enter the year, make, model and identification (ID) number.
Enter date and purchase price
Enter the date of purchase and the purchase price. Include cash, the value of any goods or services you gave in trade, and any balance of seller's payments you assumed.
Complete the new owner information
In Section 2, enter the last name, first name and middle initial or business name, the social security number/TIN/EIN, street address, city, state and ZIP code, and county.
Complete the previous owner or dealer
In Section 3, enter the previous owner's or dealer's name or business name, street address, city, state and ZIP code, and county.
Mark your exemption in Section 4
Mark an X in the box for the exemption you claim, on lines 1 through 14, and supply the additional information that line requests.
Add nonresident details on line 3
If you marked line 1 or 2, answer the residency questions, enter any dates of residency, and enter the date the vehicle was first used in NYS. On line 1, also enter the purchase location or the state of prior registration.
Complete business and permit lines
Line 4: attach Form ST-119 (not required for governments). Line 5: enter the Certificate of Authority number. Line 6: enter lessor's name and address and term of lease. Line 9: enter the DP permit number and attach a copy. Line 10: enter seller, purchase price and tax paid, and attach the bill of sale.
Complete tribal, military and farm lines
Line 11: enter the exempt nation or tribe and the qualified reservation. Line 12a or 12b: enter the military details requested. Line 13: mark the plate registration type, or give the reason registration is not required.
Use lines 7, 8 and 14 if they apply
Mark line 7 for a vehicle acquired in settlement of an estate but not purchased from it, or line 8 for a tractor, trailer or semi-trailer whose combination exceeds 26,000 pounds. On line 14, explain any other exemption.
Sign, date and download the PDF
In Section 5, the new owner signs in full, dates the form, prints the name and adds a title if a business. Review every entry, then download or print the completed PDF from FillingPDF and take it to the motor vehicle issuing office with required attachments.
How to submit DTF-803
You submit Form DTF-803 in person (or as the issuing office directs) to the motor vehicle issuing office when you register the vehicle. The form says it is for transactions processed by the Department of Motor Vehicles (DMV) and its agents or county clerk offices only.
- At the issuing office: present the completed and signed form, including any additional information the exemption line requires, when registering the motor vehicle, trailer, boat, ATV or snowmobile.
- Attachments: include what your line requires, such as a copy of Form ST-119 under line 4, a copy of the DP permit under line 9, a copy of the bill of sale showing tax paid under line 10, and military documentation plus proof of tax paid to another state under line 12a.
- Gifts: do not use this form; the form refers you to Form DTF-802.
The form names no mailing address, online portal or fee for filing it. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Using Form DTF-803 to claim a gift exemption; the form directs gifts to Form DTF-802.
- Marking line 1 or 2 but skipping line 3, the required additional information on prior residency, absence from New York, New York living quarters and date first used in New York.
- Marking line 1 for an ATV or snowmobile, or line 2 for a motor vehicle, trailer or boat; line 1 covers motor vehicles, trailers and boats only and line 2 covers ATVs and snowmobiles only.
- Claiming the military exemption on line 12 for a vehicle that is not a motor vehicle; line 12 is for motor vehicles only.
- Claiming line 4 without attaching a copy of Form ST-119, unless the purchaser is a local, state or federal government.
- Claiming line 10 without attaching a copy of the bill of sale indicating the tax paid.
- Entering New York as the state of purchase under line 12b; the form says the place of purchase cannot be New York.
- Leaving Section 5 unsigned; the new owner must sign it for the claim to be presented.
- Marking more than one vehicle type in Section 1; the form asks for an X in one box.
Frequently asked questions
What is Form DTF-803 used for?
Form DTF-803 is the claim for sales and use tax exemption presented when you title or register a motor vehicle, trailer, ATV, boat or snowmobile in New York. The new owner marks the exemption that applies and signs a certification.
Where do I submit the DTF-803 form?
Present it to the motor vehicle issuing office when you register the vehicle. The form is for transactions processed by the DMV and its agents or county clerk offices only, and it names no mailing address or online portal.
Can I use Form DTF-803 for a vehicle received as a gift?
No. For a gift exemption, the form directs you to Form DTF-802, Statement of Transaction – Sale or Gift of Motor Vehicle, Trailer, All-Terrain Vehicle (ATV), Vessel (Boat), or Snowmobile.
What exemptions can I claim on the DTF-803?
Section 4 lists 14 lines: nonresident purchasers, exempt organizations, registered vendors for rental or lease, leased vehicles, estate settlement, heavy tractors and trailers, DP permit holders, tax paid to the seller, individual Indian exemption, military personnel, farm and horse boarding, and other.
What do I attach to Form DTF-803?
It depends on the line. Line 4 needs a copy of Form ST-119 (except governments), line 9 a copy of the DP permit, line 10 a copy of the bill of sale showing tax paid, and line 12a military documentation plus proof of tax paid to another state.
Do nonresidents have to answer the extra questions on line 3?
Yes, if you marked a box on line 1 or 2. Line 3 asks whether you were ever a NYS resident, whether you were absent for education, employment or military service, whether you owned or rented NYS living quarters, and when the vehicle was first used in NYS.
Who signs Form DTF-803?
The new owner signs Section 5, signing the name in full, dates it, prints the name and adds a title if the owner is a business. By signing, the owner certifies the statements are true, complete and correct.
Can I fill out DTF-803 online on FillingPDF?
You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is independent of the NY Department of Taxation and Finance and does not submit the form; you present it to the motor vehicle issuing office yourself.
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