Sales Tax on a New York Private Car Sale (DTF-802)

In a New York private car sale, the buyer pays the sales tax — not the seller — and pays it directly to the NY DMV when registering the vehicle. The form used to declare the transaction to the DMV and the NY Department of Taxation and Finance is the DTF-802 (Statement of Transaction).

How the DTF-802 works

• The buyer declares the purchase price on the DTF-802.
• Both the buyer and the seller sign the DTF-802 (the seller signs section 6 to confirm the price).
• NY DMV calculates the sales tax owed using the declared price.
• If the DMV believes the declared price is significantly below fair market value, they may use the NADA/Black Book value instead.

How much is the sales tax?

• 4% New York State sales tax.
• County or city local sales tax (varies — typically 3–4.5%).
• Total: roughly 7%–8.875% depending on where the buyer lives. New York City rates are at the higher end.
• Tax is calculated on the purchase price or on the fair market value (whichever the DMV applies).

Exemptions: gifts and certain transfers

• Gift between immediate family members (parent, child, spouse) — usually exempt. Indicate "gift" on the DTF-802 and the MV-912.
• Transfers due to inheritance, divorce decree or business reorganization may also be exempt — see the DTF-802 instructions.