Sales tax information

Proof of sales tax payment or sales tax exemption, or purchase price

When you register a vehicle in New York (at a DMV office), you must either

  • pay the sales tax
  • prove that sales tax was paid
  • prove your vehicle registration is exempt from sales tax

You probably also will need to pay county use tax when you register. See estimate registration fees and taxes for information about county use taxes.

You must get a sales tax receipt from the DMV even if the transaction is exempt from sales tax. 

Here are specific instructions

  • If the name on the NY State Title Certificate will not change, sales tax forms and proofs are not required. See information below if you were not a NY State resident when you purchased the vehicle.

  • If you bought the vehicle from a NY State automobile dealer or an out-of-state dealer that is authorized to collect NY State sales tax, bring the dealer's bill of sale that shows that you paid NY State sales tax. Also bring a Dealer’s Bill of Sale (MV-50) (NY State dealer only) or a completed Sales Tax Exemption (DTF-803) (for an out-of-state dealer). If NY State sales tax was paid to a NY State dealer, the DMV does not collect sales tax when you apply for a vehicle registration, and the DMV does not issue a sales tax receipt.

  • If you bought your vehicle from another person in a private sale, both you (the buyer) and the seller must complete the Statement of Transaction {Sales Tax Form} (DTF-802). Bring the form to a DMV office. The DMV calculates and collects the sales tax, and issues a sales tax receipt.

  • If you leased the vehicle, see register a leased vehicle.

  • If the vehicle was a gift or was purchased from a family member, use the Statement of Transaction {Sales Tax Form} (DTF-802) to receive a sales tax exemption.

  • If you paid out-of-state sales tax, show the out-of-state dealer bill of sale. The bill of sale must show the purchase price and the amount of out-of-state sales tax paid to the dealer. Use Sales Tax Paid in Another State (DTF-804) form to claim credit for the state and local sales taxes you paid in the other state. This process can reduce the amount of your NY State sales tax if NY State and the other state have an agreement about sales tax. Not all states have an agreement with New York. See DTF-804 page 2.

  • If you were not a resident of New York when the vehicle was purchased, use form Sales Tax Exemption (DTF-803) to receive a non-resident exemption from NY State sales tax. Form DTF-803 defines the terms "non-resident" and "resident".

  • If you are a member of the U.S. Armed Forces and you do not reside in New York, you can defer your sales tax payment. Complete form Sales Tax Exemption (DTF-803) if
    • you are a NY State resident
    • you are now a member of the U.S. Armed Forces
    • you do not now reside in NY State or keep a residence in NY State

The Sales Tax Exemption (DTF-803) form provides  information and the definitions to defer your sales tax. You must pay the sales tax when you leave the Armed Forces or you return to New York.

Where can I get more information about sales tax?

For more information, visit the NY State Department of Taxation and Finance website.