A transfer of a motor vehicle by a donor to a recipient without any consideration (money, goods, services, or assumption of debt) is eligible for an exemption from the sales/use tax.


The Gift exemption is not allowed if:

      There is a lien on the vehicle

      A vehicle is gifted to a company

      A vehicle is gifted from a company


Required documents for this exemption:

      A completed RMV-1 Form

      A completed Form MVU-24

      Proof of Ownership

      Proof of tax paid, if the vehicle was purchased out-of-state less than six months ago


Please see the Reducing the Tax Due section for more information on reciprocity.


A $25 processing/handling fee is charged for a Gift Exemption.