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Statement Of Transaction - Claim For Credit Of Sales Tax Paid To Another State DTF-804 - New York
| Statement Of Transaction - Claim For Credit Of Sales Tax Paid To Another State Form. This is a New York form and can be used in Dept Of Taxation And Finance Statewide . |
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New York State Department of Taxation and Finance Statement of Transaction -- Claim for Credit of Sales Tax Paid to Another State For Motor Vehicle, Trailer, AllTerrain Vehicle (ATV), Vessel, or Snowmobile DTF804 (10/11) Use of this form is restricted to transactions processed by county clerk offices or the Department of Motor Vehicles and its agents. Note: Misuse of this form may subject you to serious civil and criminal sanctions in addition to the payment of any tax and interest due. Please type or print. Read instructions on back before completing this form. Owner Last name, first name, middle initial (or business name) Number and street address City County State ZIP code SSN or EIN Purchased from Last name, first name, middle initial (or dealership name) Number and street address City County State ZIP code Vehicle Type: Year Make Motor vehicle (includes trailers) Model All-terrain vehicle Vessel (length in feet) Vehicle or hull identification number ft. Snowmobile Date of purchase: Purchase price: $ Date vehicle entered New York State: Enter name of the other state where sales tax was paid Refer to the chart on back to determine if you are eligible to claim a credit from the state to which you paid tax. 1 2 3 4 5 6 7 Amount subject to New York State tax (see instructions) ..................................................................................... Combined New York State and local tax rate (enter the tax rate imposed within your jurisdiction of residence) .......... New York State use tax due (multiply line 1 by line 2) ........................................................................................... Enter the tax rate paid to other state ..................................................................... 4 % 5 6 7 % 1 2 3 % Tax rate eligible for reciprocal credit (see instructions) ......................................................................................... Reciprocal credit (multiply line 1 by line 5) ............................................................................................................. Net New York State use tax due (subtract line 6 from line 3; this amount cannot be less than zero) ............................ Certification: I certify that the above statements are true, complete, and correct, and that no material information has been omitted. I make these statements and issue this exemption certificate with the knowledge that this document provides evidence that state and local sales or use taxes do not apply to a transaction or transactions for which I tendered this document and that willfully issuing this document with the intent to evade any such tax may constitute a felony or other crime under New York State law, punishable by a substantial fine and possible jail sentence. I understand that this document is required to be filed with, and delivered to the recipient as agent for the Tax Department for the purposes of Tax Law section 1838, and is deemed a document required to be filed with the Tax Department for the purpose of prosecution of offenses. I also understand that the Tax Department is authorized to investigate the validity of tax exclusions or exemptions claimed and the accuracy of any information entered on this document. Signature of owner (sign in full) Date Need help? Visit our Web site at www.tax.ny.gov · getinformationandmanageyourtaxesonline · checkfornewonlineservicesandfeatures For office use only Taxable valuation Tax rate Tax due Initials Sales Tax Information Center: To order forms and publications: Text Telephone (TTY) Hotline (for persons with hearing and speech disabilities using a TTY): (518) 485-2889 (518) 457-5431 (518) 485-5082 Office Date Affidavit submitted Proof of payment submitted Possible audit American LegalNet, Inc. www.FormsWorkFlow.com DTF804 (10/11) (back) General information Instructions · Enterthenameandaddressofthepersonordealershipfromwhomthe qualifying vehicle or vessel was purchased. · Enterthequalifyingvehicleorvesselidentificationinformation. · Enterthedateofpurchaseandthepurchaseprice.Purchase price includes any monetary consideration, the value of any property exchanged or traded (other than a trade-in allowance granted by a dealer), and any assumption of a debt or liability of the seller. Also enter the date the vehicle entered New York State. · Enterthenameofthestatetowhichthesalestaxwaspaid. Line 1 -- Enter the amount subject to New York State sales tax. This amount is either the purchase price entered above or, if the vehicle was used outside New York State for more than six months before it was brought into the state, the fair market value, whichever is lower. Fair market value is generally determined from values established by private companies. Line 2 -- The applicable local rate of tax on the purchase or use of a qualifying vehicle or vessel is the rate of tax for the locality in which the 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 that locality where the purchaser is a resident and the qualifying vehicle or vessel is principally used or garaged. Please refer to Publication 718, New York State Sales and Use Tax Rates by Jurisdiction, for a listing of current combined state and local tax rates. Line 5 -- Enter the tax rate eligible for credit. Use the charts below to determine the correct rate of tax eligible for credit for the state where you made the purchase, based on the type of vehicle you purchased. The maximum rate eligible for credit cannot be higher than the rate of tax imposed within your jurisdiction of residence (see line 2 on the front). If you made your purchase in a state listed under Special rules in the charts below, be sure to calculate the allowable credit exactly as explained. Any excess reciprocal credit cannot be refunded or used to offset any other sales or use tax liabilities. For more information regarding reciprocal credits, please see Publication 39, A Guide to New York State Reciprocal Credits for Sales Taxes Paid to Other States. This form is to be used by a purchaser of a motor vehicle, all-terrain vehicle, trailer, vessel, or snowmobile (qualifying vehicle or vessel) to report the sales and use tax due on a purchase for which the purchaser wants to claim a credit for sales tax paid to another state. A New York State resident who purchases a qualifying vehicle or vessel outside the state becomes liable for New York S
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