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This is a New York State sales tax return.The new owner's social security number, taxpayer identiﬁcation number (TIN), or
federal employer identiﬁcation number (EIN) is required.
Use this form to report the purchase of a vehicle or boat when sales tax was not collected at the time of purchase or when the vehicle or
boat was received as a gift. If the donor/seller is not required to complete Section 6, the new owner must have a copy of the bill of sale
signed by the seller.
The seller or donor must complete Section 6 if:
the motor vehicle is a gift to a person other than a spouse, parent, child, stepparent, or stepchild
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