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DTF-802

Department of Taxation and Finance

Statement of Transaction – Sale or Gift of Motor Vehicle,

(5/15)

Trailer, All-Terrain Vehicle (ATV), Vessel (Boat), or Snowmobile

Instructions

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

• the trailer, ATV, boat, boat/trailer combination, or snowmobile is a gift, or is sold below fair market value

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:

• If you are claiming an exemption other than a gift, use Form DTF-803 instead.

• If you are claiming credit for taxes paid to another state, use Form DTF-804 instead.

• If you are registering more than one motor vehicle for the same taxing jurisdiction, use Form DTF-805 instead.

–

Vehicle information

Section 1

Type of vehicle

(mark one box)

Motor vehicle

Trailer

Boat/Trailer combination

ATV

Snowmobile

Boat

(length in feet)

ft.

Year

Make

Model

Vehicle or hull identification number

Boats and boat/trailer combinations only – enter trailer information below

Year

Make

Model

Vehicle identification number

Delivery location

(complete only for an ATV or snowmobile)

City

County

Storage / use location

(complete only for an ATV or snowmobile)

Do you have a residence in this county? (If Yes,

City

County

Yes

see Tax rate note in Section 5)

–

New owner information

Section 2

Last name, first name, middle initial or business name

Social security number/TIN / EIN

Number and street address

City, state, and ZIP code

County

City, state, and ZIP code

Business address

(if commercial vehicle) (number and street)

–

Previous owner information

Section 3

Last name, first name, middle initial or business name

EIN

(if applicable)

Number and street address

City, state, and ZIP code

County

–

Transaction information

Section 4

Date of transaction

Relationship of new owner to previous owner

(mark one box)

None

Spouse

Parent

Child

Stepparent

Stepchild

Other

(describe):

mm dd

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)

Purchase of a motor vehicle at below fair market value by a person other than spouse, parent, child, stepparent, or stepchild.

(seller must complete Section 6)

Gift of a trailer, ATV, boat, or snowmobile

(donor must complete Section 6)

Purchase of a trailer, 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

None of the above

For office use only

Date

Initials

Office

Fair market value Audit

Tax Rate

Tax paid

Term no.

Form Dtf-802 - Statement Of Transaction - Sale Or Gift Of Motor Vehicle, Trailer, All-Terrain Vehicle (Atv), Vessel (Boat), Or Snowmobile

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