How to Fill Out and Submit Form DTF-803: NY Sales Tax Exemption Claim

Form DTF-803 is the New York form you hand to a DMV clerk to claim a sales and use tax exemption when titling or registering a motor vehicle, trailer, boat, ATV, or snowmobile.¹ You mark one of fourteen exemption categories, provide the supporting documentation that category requires, and sign under penalty of perjury. One thing to know before you go any further: DTF-803 does not cover gifts. If someone gave you the vehicle with no money changing hands, the correct form is DTF-802.

With combined New York state and local sales tax on vehicles running from 4% up to 8.875% depending on where the new owner lives, a valid exemption can save real money.² An invalid one can cost more than the tax itself.

Is DTF-803 the Right Form?

New York uses three separate DMV tax forms, and choosing the wrong one sends you back to the counter to start over.

DTF-803 covers non-gift exemptions: estate transfers, nonresident purchases, exempt organizations, active-duty military, farm use, leased vehicles, heavy trucks, and several others.
DTF-802 covers gifts and sales below fair market value. If no consideration changed hands, this is your form. When the gift goes to someone other than a spouse, parent, child, stepparent, or stepchild, the donor also has to complete Section 6 of DTF-802.³
DTF-804 claims credit for sales tax you already paid to another state before moving to New York. The credit is only available when the other state extends the same courtesy to New Yorkers, and you still owe the difference if New York’s rate is higher.⁴

All three are available on the Department of Taxation and Finance website and at any DMV office.⁵ Download the current version. Older revisions may not be accepted.

Exemption Categories on DTF-803

Section 4 lists fourteen numbered exemptions. You check one and supply what that category requires. The ones people actually encounter:

Nonresident purchase (categories 1 and 2). You were not a New York resident at the time of purchase, had no permanent home here, and were not working in the state. Category 1 covers motor vehicles, trailers, and boats. Category 2 covers ATVs and snowmobiles, which must have been delivered outside New York. The form asks follow-up questions about prior New York residency and about absences for school, employment, or military service.¹
Exempt organization (category 4). The buyer is an organization exempt under Tax Law Section 1116(a). Attach a copy of Form ST-119, the Exempt Organization Certificate. Government agencies do not need to attach ST-119.
Registered vendor for rental or lease (category 5). You are a registered New York sales tax vendor, and the vehicle will be used exclusively for renting or leasing. Enter your Certificate of Authority number.
Leased or rented vehicle (category 6). The lessee registers the vehicle and the lessor collects sales tax over the term of the lease. Provide the lessor’s name, address, and lease term.
Settlement of estate (category 7). You received the vehicle through the settlement of a deceased person’s estate and did not purchase it from the estate. Transfers by will or intestate succession qualify. A purchase from the estate at a sale price does not.
Heavy trucks and trailers (category 8). Tractor, trailer, or semi-trailer used in a combination with a gross vehicle weight over 26,000 pounds.
Tax already paid to seller (category 10). The seller collected New York sales tax at the time of sale and will report it on their own return. Attach the bill of sale showing the tax amount.
Individual Indian exemption (category 11). The buyer is an enrolled member of an exempt nation or tribe, maintains a permanent residence on the reservation, and the vehicle will be registered to a reservation address.
Military personnel (category 12). New York residents who bought a vehicle out of state while on active duty. Sub-option (a) is tax-exempt with proof of tax paid to the other state. Sub-option (b) is tax-deferred while you remain on active duty outside New York and have not used the vehicle in the state. Bring military ID and proof of service.
Farm production (category 13). Used in farming or commercial horse boarding.
Other exemption (category 14). A catch-all where you explain in writing. Transfers pursuant to a divorce decree or separation agreement generally go here. Expect the DMV to ask for the court order or agreement.

Filling Out the Form

DTF-803 fits on two pages and has five sections. Have your paperwork in front of you before you start.

Section 1: Vehicle Information

Check the box for the vehicle type: motor vehicle, trailer, boat (include length in feet), ATV, or snowmobile. Enter the year, make, model, and identification number. For motor vehicles and trailers, that is the seventeen-character VIN. For boats, the hull identification number. Enter the purchase price, including cash, the value of anything traded, and any balance of the seller’s payments you assumed. If no consideration changed hands, enter zero. Enter the date of the transaction.

Section 2: New Owner Information

Print your full name (or business name), Social Security number or EIN, address, and county. The county matters because rates vary by jurisdiction and because it determines whether you owe the Metropolitan Commuter Transportation District surcharge.²

Section 3: Previous Owner or Dealer Information

Enter the name and address of the person or business that transferred the vehicle. For estate transfers, this is typically the estate or the executor’s name as it appears on the title.

Section 4: Exemption Claimed

Mark the box for your category and provide whatever that category asks for: Certificate of Authority number, military service dates, proof of tax paid, or the written explanation required for category 14. Picking the wrong category or leaving a required sub-field blank is the most common reason DTF-803 gets rejected at the counter.

Section 5: Certification

Sign and date. If you are signing for a business, print your title. Your signature certifies under penalty of perjury that the information on the form is true and complete.¹

What to Bring to the DMV

Take the completed DTF-803 to a New York State DMV office along with:

Form MV-82, the Vehicle Registration/Title Application.⁶
Proof of ownership: the title or transferable registration, signed over to you by the previous owner.
Valid photo ID.
Proof of New York insurance in your name for the vehicle (FS-20 or electronic equivalent).
Documents for your exemption category: Form ST-119 for exempt organizations, military ID and proof of out-of-state tax for service members, a bill of sale showing tax collected for category 10, letters testamentary or court documents for estate transfers, a divorce decree for a category 14 claim tied to a divorce.

The clerk reviews the DTF-803 against your other paperwork during the counter transaction. If everything lines up, the title transfer goes through with no sales tax collected. The DMV keeps the original form in the vehicle’s permanent record, so photocopy it for yourself before you hand it over.⁴

Fees the Exemption Does Not Waive

DTF-803 exempts you from sales and use tax. It does not waive the other charges that come with registering a vehicle. You will still owe:

Title certificate fee: $50.⁷
Plate fee: $25 for standard plates, $12.50 for a single-plate vehicle.
Registration fee, which varies by vehicle weight and period. Passenger vehicles run roughly $26 to $140 for a two-year registration.⁸
County use tax, a separate charge based on your county and the vehicle’s weight. DTF-803 does not waive this.
MCTD supplemental fee of $50 for a two-year registration if you live in the five boroughs or Dutchess, Nassau, Orange, Putnam, Rockland, Suffolk, or Westchester counties.

The DMV’s online fee estimator at dmv.ny.gov produces a total before your visit.

Penalties for a False Claim

The form itself warns in bold that misuse “may subject you to serious civil and criminal sanctions in addition to the payment of any tax and interest due.”¹ Higher degrees of criminal tax fraud apply when the evaded tax exceeds statutory thresholds and carry felony-level consequences.⁹

On the civil side, the Department of Taxation and Finance can assess the full tax plus interest running from the original due date, along with penalties for understatement or fraud.¹⁰ The department has years to audit vehicle transactions, so a fraudulent exemption claimed today can surface as a tax bill long after you thought the matter was closed.

1
New York State Department of Taxation and Finance. DTF-803 Claim for Sales and Use Tax Exemption – Title/Registration
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New York State Department of Taxation and Finance. Sales Tax Rates, Additional Sales Taxes, and Fees
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New York State Department of Motor Vehicles. Buy, Sell, or Transfer Vehicle Ownership
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New York State Department of Motor Vehicles. Sales Tax Information
5
Department of Taxation and Finance. DMV Transaction Forms
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New York State Department of Motor Vehicles. Register/Title a Vehicle in New York State
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New York Department of Motor Vehicles. Estimate Registration Fees and Taxes
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New York State Department of Motor Vehicles. Passenger Vehicle Registration Fees, Use Taxes and Supplemental Fees
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New York State Senate. New York Tax Law 1802 – Criminal Tax Fraud in the Fifth Degree
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New York State Department of Taxation and Finance. Sales and Use Tax Penalties