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

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

You probably also will need to pay county use tax when you register. See our page on estimating 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. 

If New York State sales tax was paid, the DMV does not collect sales tax when you apply for vehicle registration, and the DMV does not issue a sales tax receipt. If you bought the vehicle from a New York State automobile dealer, bring the dealer's bill of sale (MV-50) that shows that you paid New York State sales tax. If you bought the vehicle from an out-of-state dealer that is authorized to collect New York State sales tax bring a completed Sales Tax Exemption {Sales Tax Form} (PDF) (DTF-803).

Vehicles Purchased Out-of-State

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 the Sales Tax Paid in Another State {Sales Tax Form} (PDF) (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 New York State State sales tax if New York State and the other state have an agreement about sales tax. Not all states have an agreement with New York. For more information see DTF-804 page 2.

Purchased in a Private Sale

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} (PDF) (DTF-802). Bring the form to a DMV office. The DMV calculates and collects the sales tax, and issues a sales tax receipt.

Gift or Purchase from a Family Member

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

If the name on the New York State Title Certificate will not change, sales tax forms and proofs are not required. 

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

If you are a New York State resident who purchased a vehicle outside New York State while in military service, you may be exempt from or be able to defer paying New York State sales tax. 

Tax Paid to Another State

If you paid sales tax in the state where you purchased the vehicle, you do not have to pay sales tax in New York State. Complete the Sales Tax Exemption {Sales Tax Form} (PDF) (DTF-803).

You must provide military ID or other documentation of military service and attach proof of tax paid to another state.

Deferring New York State Sales Tax

You can defer paying sales tax if you

• have been on active duty continuously since the vehicle was purchased outside New York State;
• are still on active duty and still stationed outside New York State;
• have not been stationed in, nor had living quarters in, New York State from the time of purchase to the present; and
• will not use the vehicle in New York State except during authorized absence from duty.

Complete the Sales Tax Exemption {Sales Tax Form} (PDF) (DTF-803).

After you leave the military, return from active duty, or are stationed in New York State you must pay the sales tax due if you continue to use the vehicle in New York State.