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Page 2 of 2 DTF-804 (5/15)

Instructions

General information

• Enter the date of purchase and the purchase price. Purchase price

includes any monetary consideration, the value of any property

This form is to be used by a purchaser of a motor vehicle, all-terrain vehicle,

exchanged or traded (other than a trade-in allowance granted by a

trailer, vessel, or snowmobile (qualifying vehicle or vessel) to report the

dealer), and any assumption of a debt or liability of the seller. Also enter

sales and use tax due on a purchase for which the purchaser wants to claim

the date the vehicle entered New York State.

a credit for sales tax paid to another state.

• Enter the name of the state to which the sales tax was paid.

A New York State resident who purchases a qualifying vehicle or vessel

outside the state becomes liable for New York State and local sales and use

Line 1 – Enter the amount subject to New York State sales tax. This amount

tax if the qualifying vehicle or vessel is brought into the state. However, a

is either the purchase price entered above or, if the vehicle was used

credit against the New York tax due may be available if all of the following

outside New York State for more than six months before it was brought into

apply:

the state, the fair market value, whichever is lower. Fair market value is

generally determined from values established by private companies.

• The buyer was required to pay tax to another state on the purchase;

• that state provides a reciprocal tax credit that is similar to the tax credit for

For boats and boat/trailer combinations purchased or used on or after

New York State; and

June 1, 2015, the amount eligible for credit cannot exceed $230,000,

regardless of the purchase price of the boat or trailer. See TSB-M-15(2)S,

• the buyer is not entitled to a refund of that tax from the other state.

Change to the Application of Sales and Use Tax on Vessels.

If all these conditions are met, then the buyer may be granted a credit

Line 2 – The applicable local rate of tax on the purchase or use of a

against the use tax due to New York State for the tax paid (or a portion of

qualifying vehicle or vessel is the rate of tax for the locality in which the

the tax paid) to the other state.

purchaser is a resident. If the purchaser is a resident of more than one

locality within the state, the applicable local tax rate is the rate of tax for

Note: Before completing this form, refer to the charts below to determine if

that locality where the purchaser is a resident and the qualifying vehicle or

New York State provides a reciprocal credit for sales tax paid to the state

vessel is principally used or garaged. Refer to Publication 718, New York

where you made your purchase. For motor vehicles, New York State

State Sales and Use Tax Rates by Jurisdiction, for a listing of current

provides a reciprocal credit for tax paid to a very limited number of

combined state and local tax rates.

states. If no reciprocal credit is available, use Form DTF-802, Statement of

Transaction - Sale or Gift of Motor Vehicle, Trailer, All-Terrain Vehicle (ATV),

Line 5 – Enter the tax rate eligible for credit. Use the charts below to

Vessel (Boat), or Snowmobile, instead of this form. If you paid tax to a state

determine the correct rate of tax eligible for credit for the state where you

for which no New York State reciprocal credit is allowed you should apply

made the purchase, based on the type of vehicle you purchased. The

to that state for a refund. If the state denies the refund you may be eligible

maximum rate eligible for credit cannot be higher than the rate of tax

for a credit for some or all of the New York tax you must pay now. To apply,

imposed within your jurisdiction of residence (see line 2 on the front). If you

file Form AU-11, Application for Credit or Refund of Sales or Use Tax, and

made your purchase in a state listed under Special rules in the charts below,

attach proof of tax payment to and proof of the refund denial by the other

be sure to calculate the allowable credit exactly as explained.

state.

Any excess reciprocal credit cannot be refunded or used to offset any other

Specific instructions

sales or use tax liabilities. For more information regarding reciprocal credits,

• Enter the owner information. Complete all entries, including the owner’s

see Tax Bulletin ST-765 (TB-ST-765), Reciprocal Credit for Sales or Use

social security number (SSN) or employer identification number (EIN).

Taxes Paid to Other Taxing Jurisdictions.

• Enter the name and address of the person or dealership from whom the

qualifying vehicle or vessel was purchased.

• Enter the qualifying vehicle or vessel identification information.

Motor vehicles

Full rate eligible

No New York State credit currently allowed*

Special rules

for credit

Arizona

Alabama

Iowa

New Hampshire

Rhode Island

Maryland – Credit is allowed only against the

California

Kansas

Nevada

South Dakota

4% state portion of the New York State tax

Alaska

for the Maryland excise tax on motor vehicles.

Florida

Arkansas

Kentucky

New Jersey

Tennessee

Hawaii

Louisiana

New Mexico

Texas

Enter on line 5 the lesser of the 4% New York

Colorado

State rate or the Maryland rate.

Massachusetts

Maine

North Carolina

Utah

Connecticut

Michigan

Delaware

Missouri

North Dakota

Vermont

Indiana – Credit is allowed only against the

South Carolina

District of Columbia

Minnesota

Ohio

Virginia

4% state portion of the New York State tax

Wyoming

Georgia

Mississippi

Oklahoma

Washington

for tax paid to Indiana. Enter on line 5 the

Idaho

Montana

Oregon

West Virginia

lesser of the 4% New York State rate or the

Illinois

Nebraska

Pennsylvania

Wisconsin

Indiana rate.

All‑terrain vehicles (ATVs), snowmobiles, vessels, and trailers

Full rate eligible for credit

No New York State credit currently allowed*

Florida

Massachusetts

North Dakota

Texas

Alabama

Alaska

Hawaii

Michigan

Ohio

Utah

Arkansas

Delaware

Idaho

Missouri

Pennsylvania

Vermont

Arizona

Maine

Illinois

Nebraska

Rhode Island

Virginia

California

Montana

Kansas

Washington

Nevada

South Carolina

Colorado

New Hampshire

Louisiana

New Jersey

South Dakota

West Virginia

Connecticut

Oregon

Maryland

New Mexico

Tennessee

Wyoming

District of Columbia

Special rules

For more information, see Tax Bulletin ST-765 (TB-ST-765), Reciprocal Credit for Sales or Use Taxes Paid to Other Taxing Jurisdictions.

Georgia

Credit against the 4% state portion of the New York State tax is allowed for the state portion of the tax paid to these states. Also, credit

North Carolina

is allowed against the local portion of the New York State tax for the local portion of the tax paid to these states. However, no credit

Oklahoma

is allowed against the state portion of the New York State tax for the local portion of the tax paid. No credit is allowed against the local

Wisconsin

portion of the New York State tax for the state portion of the tax paid.

Indiana

Credit is allowed only against the 4% state portion of the New York tax for the state portion of the tax paid to these states. Enter

Iowa

on line 5 the lesser of the New York State rate or the applicable state rate.

Kentucky

Minnesota

Mississippi

Credit against the state and local New York tax is allowed only for the state portion of the tax paid to Mississippi. No credit is

allowed against New York’s local taxes for any local tax paid to Mississippi. Enter on line 5 the Mississippi state tax rate only.

* You may be eligible for a refund of the taxes paid to the other state (see Note: above).

Form Dtf-804 - Statement Of Transaction - Calim For Credit Of Sales Tapaid To Another State Page 2

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