how to fill out dtf-802 section 5

DepartmentofTaxationandFinance Statement of Transaction ­ Sale or Gift of Motor Vehicle, Trailer, All-Terrain Vehicle (ATV), Vessel (Boat), or Snowmobile Instructions DTF-802 (5/15

how to fill out dtf-802 section 5

DepartmentofTaxationandFinance Statement of Transaction ­ Sale or Gift of Motor Vehicle, Trailer, All-Terrain Vehicle (ATV), Vessel (Boat), or Snowmobile Instructions DTF-802 (5/15) The new owner's social security number, taxpayer identification number (TIN), or federal employer identification 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 · thetrailer,ATV,boat,boat/trailercombination,orsnowmobileisagift,orissoldbelowfairmarketvalue 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: · Ifyouareclaiminganexemptionotherthanagift,useFormDTF-803instead. · Ifyouareclaimingcreditfortaxespaidtoanotherstate,useFormDTF-804instead. · Ifyouareregisteringmorethanonemotorvehicleforthesametaxingjurisdiction,useFormDTF-805instead. Section 1 ­ Vehicle information Type of vehicle (mark one box) Year Motorvehicle Make Trailer Boat/Trailercombination Model ATV Snowmobile Boat(length in feet): ft. Vehicleorhullidentificationnumber Boats and boat/trailer combinations only ­ enter trailer information below Year Make Model Vehicleidentificationnumber Delivery location (complete only for an ATV or snowmobile) City City County County Do you have a residence in this county? (If Yes, see Tax rate note in Section 5) Storage / use location (complete only for an ATV or snowmobile) Yes No Section 2 ­ New owner information Lastname,firstname,middleinitialorbusinessname Numberandstreetaddress Business address (if commercial vehicle) (number and street) City,state,andZIPcode Socialsecuritynumber/TIN/EIN County City,state,andZIPcode Section 3 ­ Previous owner information Lastname,firstname,middleinitialorbusinessname Numberandstreetaddress City,state,andZIPcode EIN(if applicable) County Section 4 ­ Transaction information Date of transaction mm dd / / Relationship of new owner to previous owner (mark one box) None Spouse Parent Child Stepparent Stepchild Other(describe): yyyy 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) Purchaseofamotorvehicleatbelowfairmarketvaluebyapersonotherthanspouse,parent,child,stepparent,orstepchild.(seller must complete Section 6) Giftofatrailer,ATV,boat,orsnowmobile(donor must complete Section 6) Purchaseofatrailer,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 Noneoftheabove Date For office use only Initials Office Fairmarketvalue Audit TaxRate Taxpaid Termno. % American LegalNet, Inc. www.FormsWorkFlow.com Page 2 of 2 DTF-802 (5/15) Value 1 Purchaseprice a. Amountofcashpayment .......................................................................................... 1a $ b. Balance of payments assumed ................................................................................. 1b $ c. Valueofpropertygiven,traded,orswapped,orservicesperformedinsteadofcashpayment... 1c $ d. Purchaseprice(total of lines 1a, 1b, and 1c)....................................................................................................... 1d $ Boats and boat/trailer combinations:ForpurchasesorusesonorafterJune1,2015,taxonlyappliestothefirst$230,000ofthe purchaseprice.Donotentermorethan$230,000online1d. 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 certification below) N/A(Sale of boat for more than $230,000) 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 theplacewherethemotorvehicle,trailer,orboatwillbeprincipallyusedorgaraged.ForanATVorsnowmobile,usethehigherrateofwherethenewownertook delivery, or where the vehicle is stored or used if new owner has a residence in storage/use locality. Section 5 ­ Purchase information * Tax rate note:Foramotorvehicle,trailer,boat,orboat/trailercombinationusethetaxrateofthenewowner'splaceofresidence.Ifthepurchaserisaresidentintwo Purchaser certification ­ 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 section1817(b),andPenalLawsection210.45,punishablebyafineupto$10,000foranindividualand$20,000foracorporation. Signature Date If this form is submitted by someone other than the new owner/lessee, provide the following: Name/businessname Address Socialsecuritynumber,TIN,orfederalEIN 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 · themotorvehicleissoldbelowfairmarketvaluetoapersonotherthanaspouse,parent,child,stepparent, or stepchild · thetrailer,ATV,boat,orsnowmobileisagift · thetrailer,ATV,boat, boat/trailer combination, or snowmobile is sold below fair market value Section 6 ­ Affidavit of sale or gift of a motor vehicle, trailer, ATV, vess

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