Use this form when sales tax was not collected at the time of purchase or when the vehicle 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 or is sold below fair market value to a person other than a spouse, parent, child, stepparent, or stepchild
• the trailer, ATV, boat, boat/trailer combination, or snowmobile is a gift, or is sold below fair market value
If for any reason you must obtain a registration or title before you can establish the amount of tax due based on the less than fair market
value purchase price, you may obtain tax clearance by paying the tax due based on the fair market value as established by the Tax
Department. If this results in an overpayment, you may apply to the Tax Department for a refund or credit of the amount overpaid.
Note:
• If you are claiming an exemption other than a gift, use Form DTF-803 instead.
• If you are claiming credit for taxes paid to another state, use Form DTF-804 instead.
• If you are registering more than one motor vehicle for the same taxing jurisdiction, use Form DTF-805 instead.