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DTF-820 (2/05) (back)

Instructions

To the purchaser

ZIP codes, including the ZIP code indicated on a purchaser’s

driver license, should not be used to determine the

This form is to be used by:

appropriate sales tax rate. The use of ZIP codes for tax

•

a nonresident of New York State to claim an exemption from

collection purposes results in a high degree of inaccurate

both the state and local sales tax applicable to the purchase of

tax reporting.

a motor vehicle, trailer, or vessel, provided that the conditions

set forth in box 1 are satisfied, and the purchaser supplies the

A registered vendor that, prior to the purchaser’s taking delivery of

vendor with a properly completed copy of this certificate prior to

the motor vehicle, trailer, or vessel, accepts in good faith a properly

taking delivery; or

completed Form DTF-820 with: (1) box 1 marked will be protected

•

a resident of New York State to claim an exemption from the

from sales tax liability for the transaction; or (2) box 2 marked will

local sales tax imposed in the taxing jurisdiction where the sale

be protected from liability for failure to collect tax at the rate in

takes place applicable to the purchase of a motor vehicle, trailer,

effect where the sale takes place. If box 2 is marked, the vendor

or vessel, provided that the conditions set forth in box 2 are

must collect tax at the combined rate in effect where the purchaser

satisfied, and the purchaser supplies the vendor with a properly

indicates the purchaser is a resident, as described above. The

completed copy of this certificate prior to taking delivery.

certificate is complete if all required entries are made. A certificate

Note: The seller must collect sales tax at the combined state

is accepted in good faith when a seller, exercising reasonable and

and local rate in effect in the taxing jurisdiction where the

ordinary due care, has no knowledge that the certificate is false or

purchaser resides.

is fraudulently presented.

For sales and use tax purposes, an individual is a resident of the

This certificate will not be deemed to be accepted in good faith

state and of any locality in which he or she maintains a permanent

where, for example:

place of abode. A permanent place of abode is a dwelling place

•

The purchaser marks box 1 and enters a New York State

maintained by a person, or by another for that person to use,

address in any of the address boxes appearing on the

whether or not owned by such person, on other than a temporary

certificate.

or transient basis. The dwelling may be a home, apartment, or flat;

•

The purchaser marks box 1 and the seller does a courtesy

a room, including a room at a hotel, motel, boarding house, or club;

registration for the purchaser with the New York State

a room at a residence hall operated by an educational, charitable,

or other institution; housing provided by the armed forces of the

Department of Motor Vehicles (DMV) or a county clerk.

United States, whether such housing is located on or off a military

•

The purchaser marks box 2 and the seller has knowledge that

base or reservation; or a trailer, mobile home, houseboat, or any

the purchaser maintains a permanent place of abode in the

other premises. This includes second homes.

local taxing jurisdiction where the sale occurs.

Box 1 — By marking box 1, the purchaser is claiming an exemption

You must keep this certificate for at least three years after the due

from both the state and local sales taxes.

date of the return to which it relates, or the date the return was

filed, if later. You must also maintain a method of associating an

Box 2 — By marking box 2, the purchaser is claiming an exemption

invoice (or other source document) for an exempt sale made to a

from the local tax imposed by the taxing jurisdiction where the sale

customer with the certificate you have on file from that customer.

takes place. In this case, the seller must collect sales tax based on

the combined state and local tax rate in effect where the purchaser

Misuse of this certificate

resides. If the purchaser is an individual, the applicable rate is the

Any person who issues a false or fraudulent certificate may be

combined state and local rate in effect in the taxing jurisdiction

liable for penalties and interest in addition to the tax initially due.

where the purchaser has a permanent place of abode. If the

Some penalties that apply are:

purchaser is a business, the applicable rate is the combined state

•

100% of the tax due

and local rate in effect in the taxing jurisdiction where the property

will be principally garaged.

•

$50 for each fraudulent certificate issued

•

a misdemeanor penalty (consisting of fines not to exceed

If marking box 2, the purchaser must enter the purchaser’s

$10,000 for an individual or $20,000 for a corporation)

New York State local address, including the number and street, the

•

revocation of your Certificate of Authority , if you are required to

city, town, or village, and the county where the purchaser actually

be registered as a vendor

resides. The city, town, or village where the purchaser actually

resides may be different than the city, town, or village indicated in

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the purchaser’s mailing address, which is based on the Post Office

servicing the residence and not on the actual physical location of

Internet access:

the residence. If the purchaser has more than one place of abode

(for information, forms, and publications)

in New York, the purchaser must enter the address and county for

Fax-on-demand forms:

1 800 748-3676

the residence where the property purchased will be predominantly

used. Businesses must provide the address in the taxing

Business Tax Information Center:

1 800 972-1233

jurisdiction where the property will be principally garaged.

From areas outside the U.S. and outside Canada:

(518) 485-6800

Hearing and speech impaired (telecommunications

To the seller

device for the deaf (TDD) callers only):

1 800 634-2110

By marking box 1, the purchaser is claiming an exemption from

both the state and local sales taxes. If the purchaser is purchasing

Privacy notification —

The Commissioner of Taxation and Finance may

a trailer or vessel, the seller must write Exempt: out-of-state

collect and maintain personal information pursuant to the New York State Tax

Law, including but not limited to, sections 171, 171-a, 287, 308, 429, 475, 505,

purchaser on the bill of sale. If the purchaser is purchasing a

697, 1096, 1142, and 1415 of that Law; and may require disclosure of social

motor vehicle, the seller must write Exempt: out-of-state

security numbers pursuant to 42 USC 405(c)(2)(C)(i).

purchaser on Form MV-50, Retail Certificate of Sale , as explained

This information will be used to determine and administer tax liabilities and,

in TSB-M-95(2)S, Sales of Motor Vehicles to Nonresidents and

when authorized by law, for certain tax offset and exchange of tax information

Motor Vehicle Registration by Nonresidents .

programs as well as for any other lawful purpose.

Information concerning quarterly wages paid to employees is provided to certain

If box 2 is marked, use the number and street, city, town, or village,

state agencies for purposes of fraud prevention, support enforcement,

and county information provided by the purchaser , along with

evaluation of the effectiveness of certain employment and training programs and

Publication 718, New York State Sales and Use Tax Rates by

other purposes authorized by law.

Jurisdiction , to determine the appropriate state and local tax rate

Failure to provide the required information may subject you to civil or criminal

penalties, or both, under the Tax Law.

for the purchaser’s jurisdiction of residence.

This information is maintained by the Director of the Registration and Data

Services Bureau, NYS Tax Department, Building 8, Room 338, W A Harriman

Campus, Albany NY 12227; telephone 1 800 225-5829. From areas outside the

United States and Canada, call (518) 485-6800.

Form Dtf-820 - Certificate Of Nonresidency Of New York State And/or Local Taxing Jurisdiction - New York Department Of Taxation And Finance Page 2

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