If you purchase a vehicle from another person, 6% tax is due of the full purchase price or fair market value, whichever is greater. No tax is due if you purchase a vehicle from an immediate family member. An immediate family member is defined as:
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Spouse
- Parent (natural or adoptive)
- Brother or sister (includes half-brother and half-sister)
- Child (natural or adopted)
- Stepparent, stepbrother, stepsister, or stepchild*
- Grandparent or grandchild
- Legal ward, or legally appointed guardian with a certified letter of guardianship
*for tax purposes, a step relationship ends upon divorce
Please note that relatives not listed above (in-laws, nieces, nephews, cousins, great-grandparents, great-grandchildren) are not defined as immediate family relatives. Vehicles purchased or acquired from in-laws, nieces, nephews, aunts, uncles, and great-grandparents are subject to 6% tax on the purchase price or vehicle value.
Related Documents > 248, Use Tax Exemptions on Vehicle Title Transfers - 712430 bytes 
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