When should I use the gift transfer page?
Use this page when your electric vehicle sale in Texas fits a gift transfer scenario. It walks you through the specific disclosures and details that apply to this type of transaction.
Gift transfer — Texas
Texas Electric Vehicle bill of sale for gift transfer
Complete your Texas electric vehicle bill of sale for a gift transfer transaction. Enter buyer and seller details, vehicle information, and generate a signed PDF in minutes.
TexasElectric VehicleGift transfer
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What to know about gift transfer sales in Texas
If the vehicle's fair market value exceeds the annual gift tax exclusion ($18,000 for 2024 per IRS), the donor must file IRS Form 709 (United States Gift and Generation-Skipping Transfer Tax Return). The lifetime exemption ($13.61 million in 2024) typically means no tax is owed, but the form is still required. Some states require the word "gift" on the title or a separate gift affidavit to waive use tax.
What to include in your bill of sale
- Full legal names and addresses for both buyer and seller.
- Electric Vehicle make, model, year, VIN, and current mileage.
- Agreed sale price, payment method, and transaction date.
- Any gift transfer-specific disclosures required in Texas.
Seller guidance
If the vehicle's fair market value exceeds the annual gift tax exclusion ($18,000 for 2024 per IRS), the donor must file IRS Form 709 (United States Gift and Generation-Skipping Transfer Tax Return). The lifetime exemption ($13.61 million in 2024) typically means no tax is owed, but the form is still required. Some states require the word "gift" on the title or a separate gift affidavit to waive use tax.
Buyer guidance
You will likely owe use tax on the fair market value of the vehicle at registration unless your state exempts immediate family gifts. California, for example, exempts transfers between parents, children, spouses, and domestic partners. Check your state DMV for exemption eligibility.
Texas-Specific Note
Texas Form 14-317 (Affidavit of Motor Vehicle Gift Transfer) is required to claim the gift exemption. The recipient must be an eligible family member: spouse, parent, stepparent, child, stepchild, sibling, grandparent, grandchild, or legal guardian. A $10 gift tax replaces standard sales tax. Present the affidavit at the county tax office within 30 days.
Legal considerations
Texas Form 14-317 (Affidavit of Motor Vehicle Gift Transfer) is required to claim the gift exemption. The recipient must be an eligible family member: spouse, parent, stepparent, child, stepchild, sibling, grandparent, grandchild, or legal guardian. A $10 gift tax replaces standard sales tax. Present the affidavit at the county tax office within 30 days.
Texas Legal Requirements
Texas has no state gift tax. However, the Texas DMV requires a completed Form 14-317 (Affidavit of Motor Vehicle Gift Transfer) to qualify for the gift tax exemption on vehicle transfers. Eligible recipients are limited to spouses, parents, children, stepchildren, siblings, grandparents, and grandchildren. Transfers to non-eligible recipients are subject to standard motor vehicle sales tax.
Source: TX Tax Code § 152.025; TX DMV Form 14-317
Checklist for this transaction
- 1Establish fair market value (Kelley Blue Book or comparable)
- 2Determine if IRS Form 709 filing is required (value >$18,000 in 2024)
- 3Obtain state-specific gift affidavit or complete the gift section on the title
- 4Confirm state sales/use tax exemption eligibility for family gifts
- 5Notarize the bill of sale or gift affidavit if your state requires it
- 6Complete Form 14-317 (Affidavit of Motor Vehicle Gift Transfer)
- 7Pay the $10 gift tax at the county tax assessor-collector office
- 8Transfer title within 30 days at the county tax office
Need the printable workflow?
Use the main Texas electric vehicle bill of sale flow when you are ready to generate the completed document.
Open Texas Electric Vehicle bill of saleFrequently asked questions
Why does the gift transfer scenario have its own page?
Different sale scenarios — such as private party, dealer, or gifted transfers — have different documentation requirements. This page focuses on what buyers and sellers need for a gift transfer transaction specifically.
What should be included in this bill of sale?
Include the buyer and seller details, vehicle identifiers, sale price, date, signatures, and any notes specific to the gift transfer transaction.