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