Transfer or Sale Between
Immediate Family Members
No tax is due on a vehicle obtained through the transfer or sale by a member of the immediate family. Immediate family is defined as mother, father, sister, brother, son, daughter, husband, wife or civil union partner. Delinquent tax restrictions apply.
To qualify for sales tax exemption, the relationship of seller (transferor) to purchaser (transferee) must be (a) spouse, including civil union partner, (b) parent/child (including through adoption), or (c) brother/sister (including through adoption).
To qualify for the immediate family member exemption, the transferred/sold vehicle must have been registered in the name of the immediate member for at least 60 days prior to the transfer/sale and must have been taxed on the last sale.