How to Fill Out New York Form MV-912: Fields, Odometer, and Sales Tax

New York Form MV-912 is the state DMV’s one-page vehicle bill of sale, used to document a private car, truck, or motorcycle sale between a buyer and seller. You can download it from the DMV website or pick one up at any DMV office.¹ Fill it in with the parties’ names and addresses, the purchase price, the vehicle’s year, make, model, and VIN, then have both people sign and date it. It does not need to be notarized.

Filling Out the Form Field by Field

Print or type the entries in blue or black ink. Signatures are the only handwritten part.

Seller’s name and address. Write the seller’s full legal name exactly as it appears on the title certificate, with a current residential address underneath.
Purchase price. Enter the dollar amount the buyer is paying. If the vehicle is a gift, write “$0.”
Buyer’s name and address. Full legal name and residential address.
Vehicle description. Year, make, and model, copied from the title.
Vehicle Identification Number. Copy the full VIN from the title or from the metal plate on the dashboard. Most modern VINs are 17 characters.
Terms and conditions. An optional space for any agreements about the vehicle’s condition, warranty disclaimers, or “as-is” language.
Signatures and date. Both parties sign and date. The date is the moment ownership changed hands, so get it right.

Two signatures make the form valid for DMV purposes. No notary, no witnesses.

When You Actually Need an MV-912

The DMV requires a bill of sale when the title certificate does not include a purchase price, when the vehicle is too old to have a standard title (1972 or earlier for cars, trucks, and motorcycles), or when the vehicle is being transferred as a gift. For any newer titled vehicle, the seller signs over the title’s transfer section and also signs the MV-912 to document the price paid. Even when it isn’t strictly required, using one is almost always a good idea because both parties end up with dated proof of the transfer.

If the price you write is well below what the vehicle is worth on paper, expect questions. A car with an $8,000 market value that sells for $500 will get a second look from the DMV and the Department of Taxation and Finance, and the bill of sale becomes your sworn explanation for the low number. Write a realistic price, or, if it truly is a gift, mark it clearly as one on both the MV-912 and the DTF-802 tax form.

Odometer Reading

New York General Business Law Section 392-e requires the seller to record the vehicle’s odometer reading at the time of sale on the transfer paperwork. If the seller knows the odometer no longer reflects true mileage, they must write “True mileage unknown” instead.²

A knowing or willful false odometer statement is a misdemeanor with fines up to $1,500 per violation under state law.² Federal civil penalties can reach $10,000 per tampered vehicle, and criminal convictions carry up to three years in prison.

Older vehicles are exempt. Under federal rules, vehicles from model year 2010 or earlier are exempt once they are at least 10 years past their model year, and vehicles from 2011 or newer become exempt 20 years past the model year.³

What Else to Bring to the DMV

The MV-912 is one piece of the packet the buyer takes to register and title the vehicle. Bring all of the following:

Proof of ownership. For cars, trucks, and motorcycles from 1973 or newer, the original New York title certificate signed over by the seller. For 1972 or older, a transferable registration signed over to you.⁴
Form MV-82. The Vehicle Registration/Title Application. One form handles a registration, a title, or both.⁵
Form MV-912. The completed bill of sale.
Form DTF-802. The Statement of Transaction from the Department of Taxation and Finance. This is how the state calculates your sales tax. If the vehicle is a gift or sold below fair market value to someone other than a spouse, parent, child, stepparent, or stepchild, the seller or donor must complete Section 6 on page 2.⁶
Proof of insurance. A valid New York automobile liability insurance ID card for the vehicle.
Proof of identity. A driver’s license, permit, or non-driver ID.
Payment. Registration, title ($50), plate ($25 standard, $12.50 single-plate), any MCTD supplemental fee, and sales tax.

You must register the vehicle within 180 days of the effective date on your insurance ID card.⁵ You cannot legally drive on New York roads without registration and plates, so most buyers handle this within a few days of the sale.

Sales Tax and the Price You Write

New York charges sales tax on private vehicle sales based on where you live. The state base rate is 4%, counties and cities add their local rates, and an additional 0.375% applies inside the Metropolitan Commuter Transportation District. Combined rates run from 4% in some rural counties to 8.875% in parts of Westchester County.⁷

Tax is calculated on the purchase price you report on the MV-912 and DTF-802. If that figure sits well under what the vehicle typically sells for, the DMV can assess tax on fair market value instead. Documenting the reason for a low price on the DTF-802, whether that’s mechanical problems, body damage, or high mileage, heads off a surprise bill at the counter.

Family Transfer Exemption

Transfers between a parent and child, or between spouses, are exempt from New York sales tax, as long as the seller is not a licensed dealer.⁸ You still complete both the MV-912 and the DTF-802. Write “$0” on the bill of sale if the vehicle is a gift, or the actual price if money changed hands.

Gifts Outside That Circle

Gifting a vehicle to a friend, sibling, grandparent, or anyone outside the spouse-parent-child relationship does not qualify. The DMV assesses tax on fair market value even though no money changed hands. Write “$0” on the MV-912, note that the vehicle is a gift, and have the donor complete Section 6 of the DTF-802.

What the Seller Should Do After the Sale

Sellers have a short list of loose ends. Handing over the keys and signed title is the obvious part.

Remove your plates. In New York, plates belong to the registrant, not the vehicle. Take them off before the buyer drives away, and surrender them at a DMV office or by mail if you aren’t transferring them to another vehicle.
Notify your insurer. Cancel or adjust the policy as soon as the sale is complete.
Keep your copy of the MV-912. Your signed, dated copy is proof that you no longer owned the vehicle after the sale date. If the buyer delays registering and picks up parking tickets or toll violations in the meantime, the bill of sale is your defense.

Both parties should hold onto their copy indefinitely. Store it with your other vehicle records as a physical document or a clear digital scan.

1
New York State Department of Motor Vehicles. MV-912 Vehicle Bill of Sale
2
New York State Senate. New York General Business Law GBS 392-e – Odometer Disclosure
3
eCFR. 49 CFR Part 580 – Odometer Disclosure Requirements
4
New York State Department of Motor Vehicles. Acceptable Proofs of Ownership for Vehicles
5
New York State Department of Motor Vehicles. Register and Title a Vehicle
6
New York State Department of Motor Vehicles. Buy, Sell, or Transfer Vehicle Ownership – Section: Proof of Sale
7
New York State Department of Taxation and Finance. Sales Tax Rates, Additional Sales Taxes, and Fees
8
New York Codes, Rules and Regulations. New York Tax Law – Sales Tax Exemption for Family Transfers