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Definition of Relative

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:
  • 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 PDF icon

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