Statement of Transaction - Sale or Gift Form - New York

Fillable Printable Statement of Transaction - Sale or Gift Form - New York

Statement of Transaction - Sale or Gift Form - New York

DTF-802

(5/15)

Instructions

The new owner's social security number, taxpayer identication number (TIN), or federal employer identication number (EIN) is

required.

Use this form when sales tax was not collected at the time of purchase or when the vehicle was received as a gift. If the donor/seller is not

required to complete Section 6, the new owner must have a copy of the bill of sale signed by the seller.

The seller or donor must complete Section 6 if:

•

the motor vehicle is a gift or is sold below fair market value to a person other than a spouse, parent, child, stepparent, or stepchild

• thetrailer,ATV,boat,boat/trailercombination,orsnowmobileisagift,orissoldbelowfairmarketvalue

If for any reason you must obtain a registration or title before you can establish the amount of tax due based on the less than fair market

value purchase price, you may obtain tax clearance by paying the tax due based on the fair market value as established by the Tax

Department. If this results in an overpayment, you may apply to the Tax Department for a refund or credit of the amount overpaid.

Note:

• Ifyouareclaiminganexemptionotherthanagift,useFormDTF-803instead.

• Ifyouareclaimingcreditfortaxespaidtoanotherstate,useFormDTF-804instead.

• Ifyouareregisteringmorethanonemotorvehicleforthesametaxingjurisdiction,useFormDTF-805instead.

DepartmentofTaxationandFinance

Statement of Transaction – Sale or Gift of Motor Vehicle,

Trailer, All-Terrain Vehicle (ATV), Vessel (Boat), or Snowmobile

Section 1 – Vehicle information

Section 2

– New owner information

Section 3

– Previous owner information

Type of vehicle (mark one box)

 Motorvehicle Trailer Boat/Trailercombination ATV Snowmobile Boat(length in feet): ft.

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

Lastname,rstname,middleinitialorbusinessname  Socialsecuritynumber/TIN/EIN

Numberandstreetaddress City,state,andZIPcode  County

Business address

(if commercial vehicle) (number and street) City,state,andZIPcode

Delivery location

(complete only for an ATV or snowmobile)

City  County

Storage / use location

(complete only for an ATV or snowmobile)

City  County

Lastname,rstname,middleinitialorbusinessname  EIN

(if applicable)

Numberandstreetaddress City,state,andZIPcode County

Section 4 – Transaction information

Do you have a residence in this county? (If Yes,

see Tax rate note in Section 5)

Yes No

Date of transaction Relationship of new owner to previous owner

(mark one box)

 None Spouse Parent Child Stepparent Stepchild Other(describe):

This transaction is a (mark one)

Gift of a motor vehicle to a person other than spouse, parent, child, stepparent, or stepchild. (donor must complete Section 6)

Purchaseofamotorvehicleatbelowfairmarketvaluebyapersonotherthanspouse,parent,child,stepparent,orstepchild.

(seller must complete Section 6)

Giftofatrailer,ATV,boat,orsnowmobile(donor must complete Section 6)

Purchaseofatrailer,ATV,boat, boat/trailer combination, or snowmobile at below fair market value (seller must complete Section 6)

Gift or purchase of a motor vehicle to spouse, parent, child, stepparent, or stepchild

Noneoftheabove

/ /

mm dd yyyy

 Date Initials Ofce Fairmarketvalue Audit TaxRate Taxpaid Termno.

For ofce use only

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

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

Page 2 of 2 DTF-802 (5/15)

Purchaser certication – I certify that the above statements are true and complete; and I make these statements with

the knowledge that willfully issuing a false or fraudulent statement with the intent to evade tax is a misdemeanor under Tax Law

section1817(b),andPenalLawsection210.45,punishablebyaneupto$10,000foranindividualand$20,000foracorporation.

If this form is submitted by someone other than the new owner/lessee, provide the following:

Section 5 – Purchase information

1 Purchaseprice  

Value

 a. Amountofcashpayment .......................................................................................... 1a

b. Balance of payments assumed ................................................................................. 1b

Valueofpropertygiven,traded,orswapped,orservicesperformedinsteadofcashpayment

... 1c

 d. Purchaseprice

(total of lines 1a, 1b, and 1c) ....................................................................................................... 1d

Boats and boat/trailer combinations:ForpurchasesorusesonorafterJune1,2015,taxonlyappliestotherst$230,000ofthe

purchaseprice.Donotentermorethan$230,000online1d.

2 Was this transaction the purchase or gift of a motor vehicle

from your spouse, parent, child, stepparent, or stepchild? Yes

(enter 0 on line 4; no tax is due) No (continue to line 3)

3 Tax rate* (enter as a decimal) ................................................................................................................................ 3

4 Sales tax due

(multiply line 1d by line 3) .................................................................................................................. 4

5 Is the amount on line 1d lower than fair market value?

Yes (seller/donor must complete Section 6) No (sign certication below) N/A(Sale of boat for more than $230,000)

Tax rate note:Foramotorvehicle,trailer,boat,orboat/trailercombinationusethetaxrateofthenewowner'splaceofresidence.Ifthepurchaserisaresidentintwo

or more counties in the state, use the rate in effect in the place where the motor vehicle, trailer, boat, or boat/trailer combination will be principally used or garaged.

If the new owner is a business, use the tax rate of the place of business. If the business has locations in two or more counties in the state, use the rate in effect in

theplacewherethemotorvehicle,trailer,orboatwillbeprincipallyusedorgaraged.ForanATVorsnowmobile,usethehigherrateofwherethenewownertook

delivery, or where the vehicle is stored or used if new owner has a residence in storage/use locality.

Section 6 – Afdavit of sale or gift of a motor vehicle, trailer, ATV, vessel (boat), or snowmobile

The seller or donor must complete if:

 •

the motor vehicle is a gift to a person other than a spouse, parent, child, stepparent, or stepchild

  • themotorvehicleissoldbelowfairmarketvaluetoapersonotherthanaspouse,parent,child,

stepparent,

or stepchild

  • thetrailer,ATV,boat,orsnowmobileisagift

  • thetrailer,ATV,

boat, boat/trailer combination,

or snowmobile is sold below fair market value

6 Cashpaymentreceived .................................................................................................................................... 6

7 If, as a condition for the sale or gift of the vehicle or boat, the purchaser/recipient did any of the following in addition to, or in

lieu of, a cash payment, mark an X in the appropriate box and indicate the value of the service or goods you received.

   Value

a Performedanyservice .....................................................................................................  Yes No 7a$

b Assumedanydebt ...........................................................................................................  Yes No 7b$

c Traded/swapped a vehicle or other property ...................................................................  Yes No 7c$

d Total selling price

(total of lines 6, 7a, 7b and 7c) ............................................................................................. 7d$

8 Completeonlyifacorporationorbusinessistheseller/donor

a Wasoristhepurchaser/recipientanemployee,ofcer,orstockholderofthecompany/corporation? ........................ Yes No

b Was the transaction part of any terms of employment, employment contract, or termination agreement? ................. Yes No

9 If you answered Yestoanypartofline7orline8,provideanexplanation:

Seller/Donor certication –

IhavereviewedtheinformationonFormDTF-802andIcertifythatthestatementsaretrueandcomplete.

I make these statements with the knowledge that willfully issuing a false or fraudulent statement with the intent to evade tax is a misdemeanor under

TaxLawsection1817(b)andPenalLawsection210.45punishablebyaneupto$10,000foranindividualand$20,000foracorporation.

Signature Name(printed or typed) Date

Signature Date

Name/businessname Socialsecuritynumber,TIN,orfederalEIN

Address

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