Form DTF-820: Certificate of Nonresidency of New York State and/or Local Taxing Jurisdiction

Form DTF-820, issued by the New York State Department of Taxation and Finance, is the Certificate of Nonresidency of New York State and/or Local Taxing Jurisdiction. It’s used primarily when someone buys a motor vehicle, trailer, all-terrain vehicle, snowmobile, or vessel in New York but does not live in the state, or lives in a different local taxing jurisdiction than the one where the purchase takes place. The form lets the buyer certify their actual residency so the dealer or seller can apply the correct sales tax rate, or in some cases, no New York sales tax at all.

New York sales tax rates vary depending on county and locality, and the rules get more complicated when the buyer’s home address falls outside New York State entirely. Without this certificate on file, a dealer may be required to collect tax based on the location of the sale rather than where the vehicle, boat, or trailer will actually be registered and used. DTF-820 solves that problem by giving the seller a signed, dated record that supports charging tax according to the buyer’s home jurisdiction instead.

Who Needs to File This Form

This certificate applies to individuals purchasing a vehicle, trailer, ATV, snowmobile, or boat from a New York dealer or seller when their permanent residence is outside the taxing jurisdiction where the sale occurs. Common situations include:

• A resident of another state buying a car from a New York dealership
• Someone who lives in one New York county but is purchasing from a dealer in a different county with a different local tax rate
• Buyers who will register and primarily use the vehicle or vessel outside New York State

Dealers and sellers also have a role here. They’re the ones who keep the completed DTF-820 on file as documentation supporting the tax rate they charged, in case the state ever asks for proof during an audit.

When the Form Comes Into Play

DTF-820 is typically filled out at the point of sale, right alongside the other paperwork involved in buying a vehicle or boat. The buyer provides their legal name, permanent home address, and signs the certificate confirming that address is accurate and that it reflects where the item will be registered or principally kept. The dealer then uses that information to determine the applicable sales tax, whether that means a different New York county rate or exemption from New York tax because the buyer resides out of state.

It’s worth noting this form doesn’t automatically exempt anyone from paying sales tax altogether — it simply ensures the right jurisdiction’s rate gets applied, or confirms that tax is owed to the buyer’s home state instead of New York. The buyer may still owe sales or use tax in their own state once the vehicle is registered there.

How to Get and Complete Form DTF-820

Form DTF-820 is a static PDF with no fillable fields, so it needs to be printed and completed by hand. Once downloaded, the buyer fills in their name, complete permanent address, and a description or identification of the item being purchased, then signs and dates the certificate. The dealer keeps the original as part of the sales transaction records.

Because this form isn’t submitted directly to the Tax Department, there’s no filing deadline in the traditional sense — it simply needs to be completed before or at the time of the sale so the correct tax treatment can be applied. Dealers should hold onto it along with other sales tax exemption or certification paperwork, similar to how they’d retain records like the Certificate of Sales Tax Exemption for Diplomatic Missions and Personnel for other specialized exemption cases.

Businesses that regularly deal with New York sales tax paperwork, such as vendors who participate in trade shows or temporary events, may also find themselves filing related documentation like the Report of Show, which has its own accompanying instructions worth reviewing if sales tax compliance across multiple jurisdictions is a recurring part of your business.