Inheritance (By Beneficiary)

The transfer of a motor vehicle following the death of an owner to someone other than a spouse may be exempt from sales/use tax, regardless of whether there is a will or not.


The transfer of ownership must meet the following conditions in order to be eligible for the sales/use tax exemption:

      Both the executor and transferee must sign the Form MVU-27.

      The name(s) of the transferee(s) must appear as the Owner(s) on the RMV-1 Form.

      An affidavit on the administrator’s/executor’s letterhead may be substituted for the Form MVU-27. The affidavit must contain the signatures of both the administrator/executor and the transferee, as well as a description of the vehicle, including make, model, year, and VIN.


Required documents for this exemption:

      A completed RMV-1 Form

      A completed Form MVU-27

      Proof of Ownership

      A copy of the appointment of the administrator/executor or executrix of the estate from probate court

      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