Gifting a car to family
Tax on a car given by a family member (no payment, no loan taken over), from each state's official rule. Who counts as family differs by state:
| State | Tax on a family gift | Official rule |
|---|---|---|
| California | $0.00 | No use tax on a true gift (no payment, no assumed loan, not compensation) with a signed gift statement. Purchases from a parent, grandparent, child, grandchild, spouse or registered domestic partner (and siblings if both are minors) are also exempt; step-relatives generally don't qualify and ex-spouses after divorce don't. |
| Florida | $0.00 | A gift with no payment and no lien assumed is a nontaxable title transfer (declared on HSMV 82040). Transfers of marital property between spouses are exempt even with a lien. The $225 initial registration fee doesn't apply when title passes to an immediate family member. |
| Georgia | $75.00 | Gifts to non-family members pay full TAVT on fair market value. |
| Illinois | $15.00 | Transfers or sales between spouse (incl. civil union), parent, brother, sister or child (incl. adopted): $15 state tax (plus $15 Chicago / $25 Cook County if you live there). Step-relations, in-laws and grandparents/grandchildren don't qualify; other gifts pay the normal table on fair market value. Estate gift to a surviving spouse: $0. |
| Missouri | $0.00 | Gifts (to anyone, not only family) owe no state or local tax. Write 'GIFT' in the title's price area and include a General Affidavit (Form 768) or written gift statement. A vehicle can't be gifted twice in a row, and the plates don't transfer. |
| New Jersey | $0.00 | Gifts to anyone owe no sales tax ('GIFT' on the title's price line; donor completes the Seller's Affidavit). If the recipient takes over a loan and wasn't a co-owner, 6.625% is due on the loan balance assumed. Inheritance is exempt (a lien assumed is taxed). Swaps/barter are taxed on fair market value. |
| New York | $0.00 | Gifts and purchases from a spouse, parent, child, stepparent or stepchild: no sales tax (DTF-802 line 2). Gifts to others: the donor signs the DTF-802 affidavit; tax is on any consideration given (cash, debt assumed, property). |
| North Carolina | $0.00 | Exempt: gifts between spouses, parent and child, or stepparent and stepchild (NC-titled vehicle between NC residents; file form MVR-613). Other gifts: HUT on market value (a title issued for a reason other than a sale is taxed on market value). |
| Ohio | $0.00 | Ohio has no family-sale exemption: any payment or consideration between family members is taxable on the full amount paid. Transfers with no consideration by court order, divorce, inheritance or transfer-on-death are exempt (codes CO, DV, IH, TD). A true gift with no consideration is not a sale; the clerk may require an exemption certificate. |
| Pennsylvania | $0.00 | Gifts (no consideration, any relationship) are exempt from sales tax with Form MV-13ST, Affidavit of Gift (Exemption 13). The recipient must show tax was paid by the donor (or a reciprocal state); otherwise tax is due on current fair market value. Assuming the donor's loan counts as a purchase price. |
| South Carolina | $0.00 | Transfers to immediate family (spouse, parents, children, siblings, grandparents, grandchildren) and to heirs are excluded from the IMF in non-dealer transfers. |
| Tennessee | $0.00 | No sales/use tax on a true gift between individuals (or from any entity to an individual), or on a sale between spouses, siblings, parents/children, grandparents/grandchildren, great-grandparents/great-grandchildren and spouses of lineal relatives. File the Affidavit of Non-Dealer Transfer of Motor Vehicles and Boats. |
| Texas | $10.00 | A gift (no consideration) from an eligible relative (spouse's separate property, parent/stepparent, in-laws, grandparents/grandchildren, child/stepchild, sibling, guardian), a 501(c)(3) or certain trusts pays the $10 gift tax with a joint notarized Form 14-317. Other no-consideration transfers (e.g. aunt/uncle, cousin) are taxed as sales and SPV may apply. From Sept. 1, 2025, inherited vehicles from a decedent's estate owe no gift tax. |
| Utah | $0.00 | Sales between family members are taxable (no family exemption). Utah's official pages say tax is based on the purchase price/consideration; we found no official statement on true gifts (no consideration), so a gift is left for the user to confirm with the DMV. |
| Virginia | $0.00 | Gifts to a spouse, son, daughter or parent are exempt from SUT. Except for a spouse, any unpaid loan the recipient takes over is not covered. Transfers to a spouse/heir from a deceased owner are also exempt. Gifts to other relatives are not on the exemption list. |
| Washington | $0.00 | Gifts and inheritances are exempt from use tax if the previous owner paid WA sales/use tax and nothing is given in return (credit for tax paid in another state). A gifted car with a loan is treated as a sale (tax on fair market value). Enter $0 as sale price on the bill of sale. |
If you pay anything or take over the loan, most states treat it as a sale. We describe the exemptions; the state's form and definitions decide whether you qualify.
FAQ
Do I pay sales tax on a car my parents give me?
In most of these states, no or a small flat amount; Georgia charges 0.5% of value and Illinois $15 for qualifying family. See the table and the official rule.
More guides
Trade-in tax credit by stateTax on a private car saleEV and hybrid registration feesGifting a car to familyDealer doc fees and state capsBuying a car out of stateNew resident checklistWhy our numbers are estimatesYearly car property and value taxesLate title and registration penalties
Estimates of government taxes and fees from official sources; your DMV or county calculates the final amount; not tax or legal advice. Every figure is taken from an official state page (quoted and dated in the sources) and can change. Dealer-set fees are not government fees. Exemptions are described, never applied for you: check the official rule and form.