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Page 2 of 2 DTF-802 (5/15)

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Purchase information

Section 5

Value

1 Purchase price

a. Amount of cash payment .......................................................................................... 1a $

b. Balance of payments assumed ................................................................................. 1b $

c. Value of property given, traded, or swapped, or services performed instead of cash payment ... 1c $

....................................................................................................... 1d $

d. Purchase price

(total of lines 1a, 1b, and 1c)

Boats and boat/trailer combinations: For purchases or uses on or after June 1, 2015, tax only applies to the first $230,000 of the

purchase price. Do not enter more than $230,000 on line 1d.

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)

(continue to line 3)

3 Tax rate

................................................................................................................................

(enter as a decimal)

4 Sales tax due

..................................................................................................................

(multiply line 1d by line 3)

5 Is the amount on line 1d lower than fair market value?

(sign certification below)

N/A (Sale of boat for more than $230,000)

Yes

(seller/donor must complete Section 6)

Tax rate note: For a motor vehicle, trailer, boat, or boat/trailer combination use the tax rate of the new owner's place of residence. If the purchaser is a resident in two

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

the place where the motor vehicle, trailer, or boat will be principally used or garaged. For an ATV or snowmobile, use the higher rate of where the new owner took

delivery, or where the vehicle is stored or used if new owner has a residence in storage/use locality.

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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

section 1817(b), and Penal Law section 210.45, punishable by a fine up to $10,000 for an individual and $20,000 for a corporation.

Signature

Date

If this form is submitted by someone other than the new owner/lessee, provide the following:

Name/business name

Social security number, TIN, or federal EIN

Address

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Affidavit of sale or gift of a motor vehicle, trailer, ATV, vessel (boat), or snowmobile

Section 6

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

• the motor vehicle is sold below fair market value to a person other than a spouse, parent, child, stepparent, or stepchild

• the trailer, ATV, boat, or snowmobile is a gift

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

6 Cash payment received .................................................................................................................................... 6

7 If, as a condition for the sale or gift of the vehicle or boat, the purchaser/recipient did any of the following in addition to, or in

lieu of, a cash payment, mark an X in the appropriate box and indicate the value of the service or goods you received.

Value

a Performed any service .....................................................................................................

Yes

No 7a $

b Assumed any debt ...........................................................................................................

Yes

No 7b $

c Traded/swapped a vehicle or other property ...................................................................

Yes

No 7c $

............................................................................................. 7d $

d Total selling price

(total of lines 6, 7a, 7b and 7c)

8 Complete only if a corporation or business is the seller/donor

a Was or is the purchaser/recipient an employee, officer, or stockholder of the company/corporation? ........................

Yes

b Was the transaction part of any terms of employment, employment contract, or termination agreement? .................

9 If you answered Yes to any part of line 7 or line 8, provide an explanation:

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Seller/Donor certification

I have reviewed the information on Form DTF-802 and I certify that the statements are true and complete.

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 section 1817(b) and Penal Law section 210.45 punishable by a fine up to $10,000 for an individual and $20,000 for a corporation.

Signature

Name (printed or typed)

Date

Privacy notification – See our Web site at or Publication 54, Privacy Notification.

Form Dtf-802 - Statement Of Transaction - Sale Or Gift Of Motor Vehicle, Trailer, All-Terrain Vehicle (Atv), Vessel (Boat), Or Snowmobile Page 2

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