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Bill of sale · New York

New York Bill of Sale

A New York private sale is a two-form affair — the MV-912 bill of sale plus the DTF-802 tax statement — with a DMV that taxes fair market value when a stated price looks too friendly. Here's the full picture, including the 1972 no-title rule and the plate-surrender trap.

The New York answer

Two forms, one counter visit.

The buyer walks into the DMV with the signed-over title, the MV-912 bill of sale (or equivalent), the DTF-802, proof of NY insurance, and the MV-82 registration application. The DMV collects the sales tax on the spot and issues a receipt — there is no separate trip to a tax office. MV-912 itself is a free download at dmv.ny.gov; New York’s servers only serve it directly, so we link rather than host it.
MV-912 format, plus photos
Build a New York bill of sale — free
Year, make, VIN, date, price, signatures — everything the DMV checks for, with the condition photographed.
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The FMV backstop

Albany already thought of the $1 bill of sale.

New York’s tax defense is elegant: the DMV compares your stated price to fair market value, and when the number looks low without a documented reason, it taxes the market value instead. Genuine bargains survive — a mechanic’s special sold cheap because the transmission slips just needs the seller’s explanation on the DTF-802 — but the folkloric “write a dollar” maneuver simply doesn’t work here. Family gifts to a spouse, parent, child, or step-relations are the clean exemption, marked as gifts on both forms.

Not legal advice. Verified against NY DMV and Department of Taxation sources in July 2026 — official links in our 50-state requirements table.
Empire State questions

New York specifics, answered.

Is the MV-912 the only bill of sale New York accepts?

No — MV-912 is the DMV's official format, and the buyer must present a bill of sale at registration, but any complete document showing the year, make, VIN, sale date, price, and both signatures is accepted. Download MV-912 directly from dmv.ny.gov (their servers block third-party copies), or build an equivalent with our free builder.

What is the DTF-802 and why is it mandatory?

It's the Statement of Transaction — New York's tax form for casual sales, required in addition to the bill of sale. The DMV computes and collects sales tax at the counter using it, at the buyer's home-county rate (roughly 7% to 8.875%). Even tax-exempt transfers, like gifts between close family, file a DTF-802 with the gift box marked.

Can we just write a low price to save on tax?

New York planned for that. If the stated price is below fair market value and the seller hasn't completed the DTF-802's seller section explaining why, the DMV simply taxes the vehicle at fair market value instead. An honest below-market deal is fine — document the reason — but a fictional price accomplishes nothing.

What's unusual about old vehicles and license plates in New York?

Two things. Vehicles of model year 1972 or older get no NY titles — they transfer on a transferable registration plus bill of sale. And plates never go with the car: the seller removes them and must either transfer them to another vehicle or surrender them to the DMV, because an open registration without insurance triggers lapse penalties against the seller.