The New York Statement of Transaction {Sales Tax Form} Sale or Gift of Motor Vehicle, ATV, Vessel (Boat) or Snowmobile is a document required by the New York State Department of Taxation and Finance for the sale or gifting of motor vehicles, ATVs, boats, or snowmobiles within New York State. This form is used to report the sale or gift and calculate the applicable sales tax due. The main types of New York Statement of Transaction {Sales Tax Form} Sale or Gift of Motor Vehicle, ATV, Vessel (Boat) or Snowmobile are: 1. Form DTF-802 — Statement of Transaction: Sale or Gift of a Motor Vehicle, All-Terrain Vehicle (ATV), Vessel (Boat) or Snowmobile 2. Form DTF-803 — Statement of Transaction: Exchange or Gift of a Motor Vehicle, All-Terrain Vehicle (ATV), Vessel (Boat) or Snowmobile 3. Form DTF-804 — Statement of Transaction: Sale or Gift of a Motor Vehicle, All-Terrain Vehicle (ATV), Vessel (Boat) or Snowmobile to an Exempt Entity These forms must be completed by the seller and the buyer or recipient of the motor vehicle, ATV, vessel, or snowmobile, and must be submitted to the New York State Department of Taxation and Finance. The form requires information about the buyer and seller, the vehicle, and the sale or gift. The form must also contain an itemized list of all applicable sales tax due.