What do I need to do? There is no Sales Tax due. However, you may have an Income Tax liability from receiving the gift. If the vehicle given as a gift was transferred with a lien: If you were a co-owner on the original title, there is no Sales Tax due.
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Check the appropriate box on the Questionnaire and submit a copy of the original title. If you were not a co-owner on the original title, Sales Tax is due on the principal loan amount assumed. You must pay 6. If you have questions pertaining to federal gift tax , contact the IRS at I did not report the correct purchase price when I registered a vehicle; but, I paid less than the National Automobile Dealers Association N. Your information will be reviewed, and, if we determine additional tax is due, the Casual Sales Unit will mail you a Notice of Adjustment.
I paid cash for a vehicle and do not have a receipt. How can I prove the purchase price? You may attach a copy of your bank statement that shows the cash withdrawal.
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However, without proper proof of the vehicle purchase price, you may be assessed Sales Tax based on the National Automobile Dealers Association N. I cannot locate the seller to have him or her fill out the Seller's Affidavit.
You should enclose a copy of the cash receipt, canceled check, or money order. Your information will be reviewed. However, if you cannot provide acceptable proof of the vehicle purchase price, you may be assessed Sales Tax based on the National Automobile Dealers Association N. I am a sole proprietor, and I transferred a vehicle from my name to my business name.
Is Sales Tax due on that transfer? As a sole proprietor you would not have to pay any additional tax on that transfer. Complete the Questionnaire and Affidavit along with attaching any supporting documentation of the transfer. A vehicle was purchased from a leasing company at the end of the lease period.
Review Information From the Pennsylvania Department of State
What documents should I submit? You should submit a copy of the lease purchase agreement that indicates the buyout figure and the amount of tax paid by the lessee. I transferred a vehicle from my corporation to myself. Is this taxable? Yes, if there was any payment, barter, exchange, or service for a vehicle.
This type of transaction does not qualify as a gift, and you must pay Sales Tax on the fair market value of the vehicle. If there was a lien on the vehicle, then Sales Tax is due on the loan amount assumed. No tax is due if the corporation was dissolved before the transfer and the vehicle was transferred to a stockholder as a liquidating dividend. If that is the case, submit a copy of the tax clearance certificate. How can I obtain proof of Sales Tax paid to the dealer when the vehicle was purchased?
You can find this information on the documents you received from the dealer when you purchased the vehicle.
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You can request Form DOA by calling For questions about whether a specific purchase of an aircraft is taxable, you may contact the Casual Sales Unit at The purchase of an airplane may be subject to tax under N. The Sales and Use Tax Act defines a casual sale as one which is " Examples of prior use of an aircraft by the previous owner that would cause the transaction to be taxable: Held for resale by a dealer; Held for rental, lease or charter; Used for flight instruction. I am not a resident of New Jersey and want to store my airplane in New Jersey.
Do I owe tax? Do I have to pay Sales Tax on the purchase? To document the exemption on the purchase of the aircraft, you should issue the seller a fully completed resale certificate. I am going to purchase an airplane out-of-state. If I bring the airplane back to New Jersey, is this taxable?
An aircraft used by the prior owner for personal use is not taxable. I am a New Jersey resident who purchased an airplane that I will keep in Delaware.
If you are keeping the airplane in a Delaware hanger, then tax is not due to New Jersey since this is not a New Jersey transaction. However, if you bring this airplane into New Jersey, you would owe Use Tax based on the value of the airplane at the time you brought it into this State, unless a valid exemption applies. If I trade airplanes with someone, is this taxable?
Subsequent transfers qualify as casual sales under the law and tax is not due as long as both owners used the airplanes for their own personal use. I purchased an airplane through a broker s. Do I owe Sales Tax? In other words, if the money is deposited in a broker's account for later disbursement, this will render the broker a dealer because the broker will then be acting as a reseller. This is a casual sales transaction and no tax is due. I purchased an airplane out-of-state and I had to make payment through an escrow agent.
No, this is not a taxable transaction. If I build a homebuilt aircraft from a kit, is the kit taxable? Yes, Sales and Use Tax would be due on the purchase of the kit and all accessories. Can I contact someone in the Division if I have additional questions? The Casual Sales Unit handles all aircraft transactions.
You can contact the unit at What is the definition of boat or other vessel? A boat or other vessel is a means of conveyance for travel on water and propelled otherwise than by muscular power, such as a motorboat, sailboat, yacht, and cruiser. Does the law apply to leases and rentals of boats or other vessels? Does the law apply only to noncommercial boats or other vessels? Sales, rentals, and leases of these items are subject to the full Sales Tax rate unless another statutory exemption applies e.
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Is designed to be operated from a sitting, standing or kneeling position; b. Is equipped with an internal combustion engine which powers a water jet pump; and c. Cannot be operated in a manner so as to disengage the pump and prevent the vessel from making headway. Sales, rentals, and leases of canoes and kayaks are subject to the full Sales Tax rate unless another statutory exemption applies e. Does the partial Sales Tax exemption half of the applicable Sales Tax rate apply to services, parts, and labor?
The law only applies to sales, rentals, and leases of boats or other vessels. Charges for all services repairs, maintenance, etc. The price for the trailer must be separately stated on the invoice for the boat or other vessel or the entire sales price will be subject to the full Sales Tax rate. The Sales and Use Tax Act defines delivery charges as charges by the seller for preparation and delivery to a location designated by the purchaser of personal property or services including, but not limited to, transportation, shipping, postage, handling , crating, and packing.
By law, delivery charges are part of the sales price of tangible personal property. What is the tax treatment of sales of boats and other vessels that occurred prior to a law that took effect on February 1, ? If the boat or other vessel is sold and physical delivery or transfer of title took place before February 1, , the full Sales Tax rate applies.