DTF 802 is New York's form for claiming a sales tax exemption on a vehicle purchase

Form DTF 802, officially called the "process for Sales Tax Exemption on Motor Vehicles," is the document you file with the New York Department of Taxation and Finance if you believe you should not pay sales tax when you buy or register a vehicle in the state. Most vehicle buyers pay sales tax. This form is for the smaller group who have a legal reason not to.

The form itself is short — usually one page — and asks for basic information about you, the vehicle, and the reason you think the sale should be tax-exempt. You do not file it with the DMV. You file it with the Department of Taxation and Finance, either before you buy the vehicle or when you register it at the DMV. The DMV will tell you if you need it.

New York recognizes only a narrow list of exemptions. The most common are vehicles purchased by the federal government, New York State, or certain nonprofits. Farmers buying equipment vehicles may also may have access to. Personal use vehicles almost never do, even if you have a disability or low income.

Key Takeaways

  • Form DTF 802 is filed with the Department of Taxation and Finance, not the DMV, to claim a sales tax exemption on a vehicle purchase.
  • New York recognizes exemptions only for government agencies, nonprofits, and in limited cases for farmers — not for individual buyers based on income or disability status.
  • You can file DTF 802 before you buy the vehicle or bring it to the DMV when you register, but you must have proof of your exemption status.
  • If you file the form and the Department of Taxation and Finance denies your claim, you will owe the sales tax at registration time.

Who qualifies for a sales tax exemption under DTF 802

The state of New York, the federal government, and New York municipalities are automatically exempt from sales tax on vehicle purchases. If you work for one of these entities and are buying a vehicle on their behalf, you may use DTF 802 to document that exemption. You will need proof that you are authorized to make the purchase — typically a purchase order or letter from your agency.

Certain nonprofits registered with New York State also may have access to. The nonprofit must be organized and operated exclusively for charitable, educational, religious, or scientific purposes. You will need the nonprofit's tax exemption certificate (issued by the Department of Taxation and Finance) to file the form. Nonprofits buying vehicles for their own use — not for resale — are the ones who typically use this form.

Farmers may may have access to if they are buying a vehicle or equipment vehicle used primarily for farming. The definition of "farming" is specific under New York law and does not include all agricultural activity. If you think you may have access to as a farmer, contact the Department of Taxation and Finance before you buy the vehicle, because the exemption depends on how the vehicle will be used and registered.

Individual buyers — whether you have a disability, low income, or any other personal circumstance — do not may have access to for a sales tax exemption under DTF 802. New York does not offer a personal-use exemption. If you are buying a vehicle for yourself, you will owe sales tax regardless of your situation.

How to file Form DTF 802

You can file DTF 802 in two ways: before you buy the vehicle or at the time you register it at the DMV. Filing before purchase is faster because you can confirm your exemption status before you spend money. Filing at registration is common if you did not know you might may have access to until you arrived at the DMV.

To file before purchase, read Form DTF 802 from the New York Department of Taxation and Finance website or request it by mail. Fill in your information, the vehicle details (if you know them), and the reason for the exemption. Attach proof of your exemption status — for a government agency, a purchase order or authorization letter; for a nonprofit, your tax exemption certificate; for a farmer, documentation of your farming operation and how the vehicle will be used.

Mail the completed form and supporting documents to the Department of Taxation and Finance at the address listed on the form. Processing typically takes two to four weeks. The department will send you a letter confirming whether your exemption was approved or denied. Keep this letter — you will need it when you register the vehicle at the DMV.

If you are filing at registration time, bring the completed DTF 802 form and all supporting documents to the DMV when you register the vehicle. The DMV will submit it to the Department of Taxation and Finance on your behalf. You may still owe sales tax at that moment; the tax will be refunded if your exemption is later approved, or you will be billed if it is denied.

What documents you need to attach to DTF 802

The documents you attach depend on your exemption category. All filers must provide proof of their exemption status — the department will not take your word for it.

If you are a government agency or employee buying on behalf of an agency, attach a purchase order, requisition form, or letter from the agency authorizing the purchase. The letter should state that the vehicle is being purchased for official government use and should be signed by someone with authority to approve purchases.

If you are a nonprofit, attach your New York State tax exemption certificate (Form DTF 17). This is issued by the Department of Taxation and Finance and proves your nonprofit status. You should also include a brief statement of how the vehicle will be used — for example, "transportation for program participants" or "delivery of meals to homebound seniors."

If you are a farmer, attach documentation showing your farming operation and the intended use of the vehicle. This might include a farm registration, proof of income from farming, or a statement describing the vehicle's role in your farming business. The Department of Taxation and Finance has specific rules about what counts as farming, so contact them before you file if you are unsure.

What happens if your DTF 802 claim is denied

If the Department of Taxation and Finance denies your exemption claim, you will owe New York sales tax on the vehicle purchase. The current sales tax rate in New York varies by county but ranges from 7% to 8.875%, depending on where you register the vehicle. You are responsible for paying this tax.

If you filed DTF 802 before purchase and the claim was denied, you will be billed for the tax. If you filed at registration time, the DMV will calculate and collect the tax from you at that moment. You cannot register the vehicle without paying the tax unless you file an appeal or provide additional documentation that supports your exemption.

If you believe the denial was wrong, you can file an appeal with the Department of Taxation and Finance. The appeal process is separate from the initial DTF 802 filing and has its own important date and requirements. Contact the department directly to understand your appeal options and timeline.

DTF 802 and vehicle registration at the DMV

When you register a vehicle in New York, the DMV collects sales tax as part of the registration fee — unless you have a valid exemption. If you have already filed DTF 802 and received approval from the Department of Taxation and Finance, bring the approval letter to the DMV. The DMV will note the exemption in your registration and will not charge you sales tax.

If you are filing DTF 802 at the time of registration, bring the completed form and all supporting documents to the DMV. The DMV will forward your process to the Department of Taxation and Finance. You may be asked to pay the sales tax at registration time, with the understanding that it will be refunded if your exemption is approved. Some DMV locations will hold your registration pending the exemption decision, but this varies by location.

Do not assume the DMV will automatically process your exemption. Bring the form and documents yourself, or your registration will be processed as a taxable sale. If you are unsure whether you need DTF 802, ask the DMV staff when you arrive — they can tell you based on your situation and the vehicle type.

Frequently Asked Questions

Can I use DTF 802 if I am buying a vehicle for personal use?

No. New York does not offer a sales tax exemption for personal-use vehicles, regardless of your income, disability status, or other circumstances. DTF 802 is only for government agencies, nonprofits, and in limited cases farmers. If you are buying a vehicle for yourself, you will owe sales tax.

How long does it take to get a decision on DTF 802?

If you file before purchase, the Department of Taxation and Finance typically responds in two to four weeks. If you file at registration time, the timeline is less predictable and may take longer. Contact the department if you have not heard back after four weeks.

What if I file DTF 802 and then the vehicle is used differently than I stated?

If you claimed an exemption based on a specific use — for example, a farmer claiming the vehicle would be used for farming — and then use it for something else, you may owe back taxes and penalties. The exemption applies only to the use you described on the form.

Do I need DTF 802 if I am buying a used vehicle?

Yes, if you may have access to for an exemption. The exemption applies to both new and used vehicle purchases. The process is the same — file DTF 802 with proof of your exemption status before or at registration.

Where do I send Form DTF 802?

Mail the completed form and supporting documents to the address listed on the form itself, which is the Department of Taxation and Finance. You can also ask the DMV for the current mailing address if the form does not include one. Do not send it to the DMV.