The transfer of a motor vehicle following the death of an owner to a surviving spouse, with or without a will, is exempt from the sales/use tax.
The transfer of ownership must meet the following conditions in order to be eligible for the sales/use tax exemption:
• The decedent listed on the death certificate must be the same as the decedent listed on the Title
• The surviving spouse must be listed on the death certificate as “Spouse”
Required documents for this exemption:
• A completed RMV-1 Form
• A completed Affidavit of Surviving Spouse
• Copy of the death certificate
For more information on titling requirements, please refer to the Surviving Spouse section.