Fillable Printable Form DTF-804 - Claim for Credit of Sales Tax Paid to Another State - New York

Form DTF-804 - Claim for Credit of Sales Tax Paid to Another State - New York

Department of Taxation and Finance

Statement of Transaction – Claim for

Credit of Sales Tax Paid to Another State

For Motor Vehicle, Trailer, All‑Terrain Vehicle (ATV),

Vessel (Boat), or Snowmobile

DTF‑804

(5/15)

Type or print. Read instructions on page 2 before completing this form.

Owner Purchased from

 Lastname,rstname,middleinitial(orbusinessname) SSNorEIN Lastname,rstname,middleinitial(ordealershipname)

 Numberandstreetaddress  Numberandstreetaddress

City City

 County State ZIPcode County State ZIPcode

Vehicletype: Motorvehicle(includestrailers) All-terrainvehicle   Snowmobile

Boat/Trailer combination Boat

(length in feet): ft.

 Year Make Model Vehicleorhullidenticationnumber

Boatsandboat/trailercombinationsonly–entertrailerinformationbelow

 Year Make Model Vehicleidenticationnumber

Date of purchase:

  Purchaseprice:$ DatevehicleenteredNewYorkState:

Enternameoftheotherstatewheresalestaxwaspaid

Refertothechartonbacktodetermineifyouareeligibletoclaimacreditfromthestatetowhichyoupaidtax.

1 AmountsubjecttoNewYorkStatetax

(for boats and boat/trailer combinations purchased or used on or after

June 1, 2015, do not enter more than $230,000; see instructions) ........................................................................... 1

2 CombinedNewYorkStateandlocaltaxrate(enter the tax rate imposed within your jurisdiction of residence) ......... 2 %

3 NewYorkStateusetaxdue(multiply line 1 by line 2) .......................................................................................... 3

4 Enterthetaxratepaidtootherstate...................................................................... 4 %

5 Tax rate eligible for reciprocal credit (see instructions) ......................................................................................... 5 %

6 Reciprocal credit (multiply line 1 by line 5) ............................................................................................................ 6

7 NetNewYorkStateusetaxdue(subtract line 6 from line 3; this amount cannot be less than zero) ........................... 7

Certication: Icertifythattheabovestatementsaretrue,complete,andcorrect,andthatnomaterialinformationhasbeenomitted.Imakethese

statementsandissuethisexemptioncerticate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Itenderedthisdocumentandthatwillfullyissuingthisdocumentwiththeintenttoevadeanysuch

taxmayconstituteafelonyorothercrimeunderNewYorkStatelaw,punishablebyasubstantialneandpossiblejailsentence.Iunderstandthat

thisdocumentisrequiredtobeledwith,anddeliveredtotherecipientasagentfortheTaxDepartmentforthepurposesofTaxLawsection1838,

andisdeemedadocumentrequiredtobeledwiththeTaxDepartmentforthepurposeofprosecutionofoffenses.IalsounderstandthattheTax

Department is authorized to investigate the validity of tax exclusions or exemptions claimed and the accuracy of any information entered on this

document.

 Signatureofowner(sign in full) Printednameofowner Date

For ofce use only

 Taxablevaluation Taxrate Taxdue Initials Ofce Date

 Afdavitsubmitted Proofofpaymentsubmitted Possibleaudit

UseofthisformisrestrictedtotransactionsprocessedbycountyclerkofcesortheDepartmentofMotorVehiclesanditsagents.

Note: Misuse of this form may subject you to serious civil and criminal sanctions in addition to the payment of any tax and interest

due.

Privacy notication – SeeourWebsiteatwww.tax.ny.govorPublication54,Privacy Notication.

mm dd

yyyy

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yyyy

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Page 2 of 2 DTF-804 (5/15)

Instructions

Motor vehicles

Full rate eligible No New York State credit currently allowed* Special rules

for credit

Arizona

California

Florida

 Hawaii

Massachusetts

Michigan

 SouthCarolina

 Wyoming

Alabama

Alaska

Arkansas

Colorado

Connecticut

 Delaware

District of Columbia

Georgia

 Idaho

 Illinois

 Iowa

Kansas

Kentucky

Louisiana

Maine

Missouri

Minnesota

Mississippi

Montana

 Nebraska

 NewHampshire

 Nevada

 NewJersey

 NewMexico

 NorthCarolina

 NorthDakota

 Ohio

 Oklahoma

 Oregon

 Pennsylvania

 RhodeIsland

 SouthDakota

Tennessee

Texas

Utah

Vermont

Virginia

 Washington

 WestVirginia

 Wisconsin

Maryland–Creditisallowedonlyagainstthe

4%stateportionoftheNewYorkStatetax

for the Maryland excise tax on motor vehicles.

Enteronline5thelesserofthe4%NewYork

StaterateortheMarylandrate.

Indiana–Creditisallowedonlyagainstthe

4%stateportionoftheNewYorkStatetax

fortaxpaidtoIndiana.Enteronline5the

lesserofthe4%NewYorkStaterateorthe

Indianarate.

All‑terrain vehicles (ATVs), snowmobiles, vessels, and trailers

Full rate eligible for credit No New York State credit currently allowed*

Alabama

Arkansas

Arizona

California

Colorado

Connecticut

District of Columbia

Florida

Hawaii

Idaho

Illinois

Kansas

Louisiana

Maryland

Massachusetts

Michigan

Missouri

Nebraska

Nevada

NewJersey

NewMexico

NorthDakota

Ohio

Pennsylvania

RhodeIsland

SouthCarolina

SouthDakota

Tennessee

Creditagainstthe4%stateportionoftheNewYorkStatetaxisallowedforthestate portion of the tax paid to these states. Also, credit

isallowedagainstthelocalportionoftheNewYorkStatetaxforthelocalportionofthetaxpaidtothesestates.However,nocredit

isallowedagainstthestateportionoftheNewYorkStatetaxforthelocalportionofthetaxpaid.Nocreditisallowedagainstthelocal

portionoftheNewYorkStatetaxforthestateportionofthetaxpaid.

Creditisallowedonlyagainstthe4%stateportionoftheNewYorktaxforthestateportionofthetaxpaidtothesestates.Enter

online5thelesseroftheNewYorkStaterateortheapplicablestaterate.

Credit against the state and localNewYorktaxisallowedonlyforthestateportionofthetaxpaidtoMississippi.Nocreditis

allowedagainstNewYork’slocal taxes for any localtaxpaidtoMississippi.Enteronline5theMississippistatetaxrateonly.

Texas

Utah

Vermont

Virginia

Washington

WestVirginia

Wyoming

Alaska

 Delaware

Maine

Montana

 NewHampshire

 Oregon

Special rules

Formoreinformation,seeTaxBulletinST-765(TB-ST-765),Reciprocal Credit for Sales or Use Taxes Paid to Other Taxing Jurisdictions.

Georgia

 NorthCarolina

 Oklahoma

 Wisconsin

 Indiana

 Iowa

Kentucky

Minnesota

Mississippi

General information

This form is to be used by a purchaser of a motor vehicle, all-terrain vehicle,

trailer,vessel,orsnowmobile(qualifying vehicle or vessel) to report the

salesandusetaxdueonapurchaseforwhichthepurchaserwantstoclaim

a credit for sales tax paid to another state.

ANewYorkStateresidentwhopurchasesaqualifyingvehicleorvessel

outsidethestatebecomesliableforNewYorkStateandlocalsalesanduse

taxifthequalifyingvehicleorvesselisbroughtintothestate.However,a

creditagainsttheNewYorktaxduemaybeavailableifallofthefollowing

apply:

• Thebuyerwasrequiredtopaytaxtoanotherstateonthepurchase;

• thatstateprovidesareciprocaltaxcreditthatissimilartothetaxcreditfor

NewYorkState;and

• thebuyerisnotentitledtoarefundofthattaxfromtheotherstate.

Ifalltheseconditionsaremet,thenthebuyermaybegrantedacredit

againsttheusetaxduetoNewYorkStateforthetaxpaid(oraportionof

the tax paid) to the other state.

Note:Beforecompletingthisform,refertothechartsbelowtodetermineif

NewYorkStateprovidesareciprocalcreditforsalestaxpaidtothestate

whereyoumadeyourpurchase.For motor vehicles, New York State

provides a reciprocal credit for tax paid to a very limited number of

states.Ifnoreciprocalcreditisavailable,useFormDTF-802,Statement of

Transaction - Sale or Gift of Motor Vehicle, Trailer, All-Terrain Vehicle (ATV),

Vessel (Boat), or Snowmobile,insteadofthisform.Ifyoupaidtaxtoastate

forwhichnoNewYorkStatereciprocalcreditisallowedyoushouldapply

tothatstateforarefund.Ifthestatedeniestherefundyoumaybeeligible

foracreditforsomeoralloftheNewYorktaxyoumustpaynow.Toapply,

leFormAU-11,Application for Credit or Refund of Sales or Use Tax, and

attach proof of tax payment to and proof of the refund denial by the other

state.

Specic instructions

• Entertheownerinformation.Completeallentries,includingtheowner’s

socialsecuritynumber(SSN)oremployeridenticationnumber(EIN).

• Enterthenameandaddressofthepersonordealershipfromwhomthe

qualifyingvehicleorvesselwaspurchased.

• Enterthequalifyingvehicleorvesselidenticationinformation.

• Enterthedateofpurchaseandthepurchaseprice.Purchase price

includes any monetary consideration, the value of any property

exchangedortraded(otherthanatrade-inallowancegrantedbya

dealer), and any assumption of a debt or liability of the seller. Also enter

thedatethevehicleenteredNewYorkState.

• Enterthenameofthestatetowhichthesalestaxwaspaid.

Line 1 –EntertheamountsubjecttoNewYorkStatesalestax.Thisamount

iseitherthepurchasepriceenteredaboveor,ifthevehiclewasused

outsideNewYorkStateformorethansixmonthsbeforeitwasbroughtinto

thestate,thefairmarketvalue,whicheverislower.Fairmarketvalueis

generally determined from values established by private companies.

For boats and boat/trailer combinations purchased or used on or after

June1,2015,theamounteligibleforcreditcannotexceed$230,000,

regardlessofthepurchasepriceoftheboatortrailer.SeeTSB-M-15(2)S,

Change to the Application of Sales and Use Tax on Vessels.

Line 2 – The applicable local rate of tax on the purchase or use of a

qualifyingvehicleorvesselistherateoftaxforthelocalityinwhichthe

purchaserisaresident.Ifthepurchaserisaresidentofmorethanone

localitywithinthestate,theapplicablelocaltaxrateistherateoftaxfor

thatlocalitywherethepurchaserisaresidentandthequalifyingvehicleor

vesselisprincipallyusedorgaraged.RefertoPublication718,New York

State Sales and Use Tax Rates by Jurisdiction, for a listing of current

combined state and local tax rates.

Line 5

–

Enterthetaxrateeligibleforcredit.Usethechartsbelowto

determinethecorrectrateoftaxeligibleforcreditforthestatewhereyou

made the purchase, based on the type of vehicle you purchased. The

maximum rate eligible for credit cannot be higher than the rate of tax

imposedwithinyourjurisdictionofresidence(seeline2onthefront).Ifyou

made your purchase in a state listed under Special rulesinthechartsbelow,

besuretocalculatetheallowablecreditexactlyasexplained.

Any excess reciprocal credit cannot be refunded or used to offset any other

sales or use tax liabilities. For more information regarding reciprocal credits,

seeTaxBulletinST-765(TB-ST-765),Reciprocal Credit for Sales or Use

Taxes Paid to Other Taxing Jurisdictions.

* You may be eligible for a refund of the taxes paid to the other state (see Note: above).