DTF-802

Form DTF-802 is issued by the New York State Department of Taxation and Finance. It is primarily used to certify transaction details and calculate sales tax for vehicles or vessels when sales tax was not collected at the time of purchase, or when the vehicle/vessel was transferred as a gift.

• When to Use It: Use this form if you are registering a motor vehicle, trailer, ATV, vessel (boat), boat/trailer combination, or snowmobile in New York and need to establish the sales tax due (or lack thereof).
• Key Exemptions: If the transaction is a gift or a below-market-value sale between specific close relatives (spouse, parent, child, stepparent, or stepchild), no sales tax is due, and the seller/donor does not need to fill out the affidavit section.
• Section 6 (Affidavit of Sale or Gift): This section must be completed and signed by the seller or donor if the vehicle is a gift or sold below fair market value to anyone other than the qualifying family members listed above.
• Boat Tax Cap: For boats and boat/trailer combinations, sales tax only applies to the first $230,000 of the purchase price.