DTF-804

The New York State Department of Taxation and Finance Form DTF-804, titled "Statement of Transaction – Claim for Credit of Sales Tax Paid to Another State," is a legal document used by New York residents to report sales and use tax on the purchase of qualifying vehicles or vessels. The form specifically applies to motor vehicles, trailers, all-terrain vehicles (ATVs), vessels (boats), and snowmobiles purchased out-of-state where sales tax was already paid to another jurisdiction. By filing this form, a purchaser can claim a reciprocal credit for those taxes, potentially reducing or eliminating the net New York State use tax due.

The document requires detailed information including the owner’s and seller’s identification, vehicle specifications (year, make, model, and VIN), and the financial particulars of the transaction. The calculation section guides the user through determining the amount subject to New York tax, applying the local tax rate, and subtracting the eligible credit based on the tax rate paid to the other state. Completion of the form involves a formal certification of the accuracy of the data provided, and it is primarily used during registration processes at Department of Motor Vehicles (DMV) offices or county clerk locations. Use of DTF-804 is restricted to credit claims; transactions involving gifts or other exemptions require different forms, such as the DTF-802 or DTF-803.