Form Dtf-801 - Certificate Of Indian Exemption For Certain Property Or Services Delivered On A Reservation - New York State Department Of Taxation And Finance Page 2
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2DTF-801 (6/12) (back)
Instructions for purchasers
• the vendor delivers the property or service (with the
exception of a motor vehicle) on the reservation,
This exemption certificate may only be used by an enrolled
regardless of where purchased and attests to that delivery
member or a tribally chartered corporation of one of the
by completing Part 2 of this certificate.
exempt nations or tribes listed below who:
Note: Vendors cannot accept this certificate for cigarettes.
• is the direct purchaser and payer of record;
• is purchasing tangible personal property (but not
Vendors must keep this certificate for at least three years
cigarettes), motor fuel, diesel motor fuel, heating oil, or
after the due date of the last return to which it relates, or
services;
the date when that return was filed, if later. Every vendor
accepting an exemption certificate must maintain a method
• is purchasing such property or services for personal use
of associating sales made to exempt purchasers with the
and not for resale; and
certificates on file. Every vendor must also comply with all
• is taking delivery of the property or service on a qualified
other record keeping requirements. Books and records are
reservation for the nation or tribe listed below.
subject to audit by the Department of Taxation and Finance.
A tribally chartered corporation is a corporation chartered
Qualified reservations
under the laws of the reservation upon which it sits and is
made up of enrolled members of the same exempt Indian
• Allegany
• St. Regis Mohawk
nation or tribe.
• Cattaraugus
(Akwesasne)
• Oil Spring
• Shinnecock
Except for motor vehicles as described below, there is no
• Oneida
• Tonawanda
exemption for products, goods, or services delivered off the
• Onondaga
• Tuscarora
reservation.
• Poospatuck
If the vehicle registration confirms that:
Exempt Indian nations or tribes
• the Indian resides on a qualified reservation and is an
enrolled member of one of the exempt nations or tribes
• Cayuga Indian Nation of
• St. Regis Mohawk
listed below, or
New York
• Seneca Nation of Indians
• the tribally chartered corporation has a place of business
• Oneida Indian Nation of
• Shinnecock Tribe
New York
• Tonawanda Band of Senecas
located on a qualified reservation of one of the exempt
• Onondaga Nation of
• Tuscarora Nation of Indians
nations or tribes listed below,
Indians
the Indian or corporation may take possession of the motor
• Poospatuck or
vehicle anywhere in New York State without paying sales
Unkechauge Nation
tax.
Note: If the qualifying Indian or tribally chartered
Privacy notification —
The Commissioner of Taxation and Finance
corporation is purchasing the vehicle at a private sale (not
may collect and maintain personal information pursuant to the New
York State Tax Law, including but not limited to, sections 5-a, 171,
from a sales tax vendor) and is registering the vehicle at
171-a, 287, 308, 429, 475, 505, 697, 1096, 1142, and 1415 of that Law;
a New York State Department of Motor Vehicle (DMV)
and may require disclosure of social security numbers pursuant to
office, use Form DTF-803, Claim for Sales and Use Tax
42 USC 405(c)(2)(C)(i).
Exemption – Title/Registration to claim exemption from sales
This information will be used to determine and administer tax liabilities
tax on the purchase.
and, when authorized by law, for certain tax offset and exchange of tax
information programs as well as for any other lawful purpose.
Use of this certificate
Information concerning quarterly wages paid to employees is provided
To claim exemption, Part 1 of this certificate must be
to certain state agencies for purposes of fraud prevention, support
enforcement, evaluation of the effectiveness of certain employment and
properly completed by the purchaser and given to each
training programs and other purposes authorized by law.
vendor at the time of the first purchase from that vendor. A
properly completed certificate is one on which the purchaser
Failure to provide the required information may subject you to civil or
has entered all required information before the certificate
criminal penalties, or both, under the Tax Law.
is presented to the vendor for the vendor’s certification.
This information is maintained by the Manager of Document
A separate certificate is not necessary for each additional
Management, NYS Tax Department, W A Harriman Campus, Albany NY
purchase from that vendor, provided the above conditions
12227; telephone (518) 457-5181.
are met at the time of each subsequent purchase.
Instructions for vendors
Need help?
All vendors must collect the appropriate state taxes on
Visit our Web site at
the receipts from sales to an Indian or tribally chartered
(for information, forms, and online services)
corporation unless the Indian or tribally chartered
corporation gives the vendor a properly completed
Miscellaneous Tax Information Center:
(518) 457-5735
exemption certificate. Vendors making sales to an Indian or
a tribally chartered corporation may accept this certificate as
To order forms and publications:
(518) 457-5431
proof of exemption from sales tax if:
Text Telephone (TTY) Hotline
• the conditions listed in Instructions for purchasers are met;
(for persons with hearing and
• the purchaser gives them a properly completed
speech disabilities using a TTY):
(518) 485-5082
Form DTF-801; and
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