As agents for the Board, the Department of Motor Vehicles (DMV) and Housing and Community Development (HCD) are required to collect use tax upon registration of new owners of vehicles, undocumented vessels, and mobilehomes. In order for these agencies to complete registration without collection of use tax, they require a clearance certificate issued by the Board verifying that no tax is due. To apply for the clearance certificate, an application form BOE-106, Vehicle/Vessel Use Tax Clearance Request must be completed. The application must include all the identifying information, the reason for exemption, and must be signed by the purchaser. Copies of any documentation verifying the exempt nature of the transaction should be included, as well as a copy of the current title. Family transfers require documentation showing the relationship between buyer and seller, trusts need copies of the title page, signature page, and property description pages, etc. You may mail, fax, or personally su
The Department of Motor Vehicles (DMV) and the Department of Housing and Community Development (DHCD) are required to collect use tax upon registration by new owners of vehicles, undocumented vessels, and mobilehomes. In order for these agencies to complete registration without collection of use tax, they require a clearance certificate issued by the BOE. To apply for the clearance certificate (BOE-111), an application form BOE-106, Vehicle/Vessel Use Tax Clearance Request should be completed. The application must include all the identifying information, the reason for exemption, and must be signed by the purchaser. Copies of any documentation verifying the exempt nature of the transaction should be included, as well as a copy of the current title. Family transfers require documentation showing the relationship between buyer and seller. Trust transfers require copies of the trust title page, signature page, and property description pages, etc. You may mail, fax, or personally submit th