Sales and use tax information for same-sex married couples

Sales and use tax exemption for certain sales of motor vehicles

Sales of motor vehicles between certain family members are exempt from sales and use taxes.  Starting on July 24, 2011, sales of motor vehicles between same-sex spouses, or between a same-sex spouse and his or her spouse's child, are exempt from sales and use taxes.

To claim this exemption, complete Form DTF-802,Statement of Transaction—Sale or Gift of Motor Vehicle, Trailer, All-Terrain Vehicle (ATV), Vessel (Boat), or Snowmobile, and submit it to The New York State Department of Motor Vehicles when you register the vehicle.