Vehicle Gift Tax in Florida: Who Pays, Who's Exempt, and What Forms You Need

Gifting a car in Florida comes with specific tax rules that vary by relationship and vehicle value. Here is what the recipient owes, which family members qualify for exemptions, and exactly which forms to file.

Does Florida Tax Vehicle Gifts?

Florida has no general gift exemption — sales tax (6% state + local surtax) applies on the vehicle's fair market value.

Florida is one of the strictest states: even family gifts are taxed. The only exception is transfers between spouses.

Family Members Exempt in Florida

Spouse only — all other family transfers (parent to child
etc.) are subject to sales tax

A parent gifting a car to a child in Florida owes 6%+ on the FMV. There is no form to claim a family gift exemption.

Required Forms

Standard title transfer documents. No special gift form — tax is assessed at county tax collector on FMV.

Bring the title, proof of insurance, and photo ID. The county tax collector will assess sales tax on the FMV.

How Fair Market Value Is Assessed

Florida uses NADA Clean Retail value as the baseline. If the vehicle is older or high-mileage, bring documentation supporting a lower FMV.

You can present a written appraisal to argue for a lower FMV assessment at the tax collector office.

Federal Gift Tax

Federal gift tax applies to gifts above $18,000 (2024). With Florida's state tax on top, Florida is one of the most expensive states to gift a vehicle.

Penalty for Misrepresentation

Undervaluing a vehicle for sales tax is a first-degree misdemeanor under Florida Statute §319.33.

Florida-Specific Facts for Vehicle Gift Tax

Florida Vehicle transfer fees and requirements

In Florida, the title transfer fee is $75.25 and registration costs $14.50 - $32.50 based on vehicle weight. Vehicle sales are subject to 6% state sales tax plus discretionary county surtax (up to 1.5%). Florida does not require notarization for private-party vehicle transfers. Florida does not require emission testing for private-party vehicle sales.

Electronic title program (no paper titles for lien-free vehicles)
Title must be transferred within 30 days
Sales tax applies to purchase price or NADA value, whichever is higher
Florida Highway Safety and Motor Vehicles handles registration

Official Florida bill of sale form

The official Florida bill of sale form is HSMV 82050 (Motor Vehicle, Mobile Home, or Vessel Bill of Sale). BillOfSaleNow generates a document that meets all Florida requirements and can be used in place of the official form.

Florida sales tax on vehicle purchases

Florida has a 6% state sales tax rate. 6% state plus county discretionary surtax (0.5–1.5%). Private-party vehicle sales in Florida are subject to sales tax. Tax based on purchase price or NADA book value, whichever is higher. The title transfer fee is $75.

Florida bill of sale statistics

BillOfSaleNow has generated 8,923 bill of sale documents for Florida transactions, with 241 generated this month alone. The most popular vehicle type is car.

More Florida Vehicle Guides

Each guide is written specifically for Florida laws, agencies, and procedures. Bookmark for future reference.

Frequently Asked Questions

Do I owe sales tax when I gift a car to a family member in Florida?

Florida has no general gift exemption — sales tax (6% state + local surtax) applies on the vehicle's fair market value. Florida is one of the strictest states: even family gifts are taxed. The only exception is transfers between spouses.

Which family members are tax-exempt for vehicle gifts in Florida?

Spouse only — all other family transfers (parent to child, etc.) are subject to sales tax. A parent gifting a car to a child in Florida owes 6%+ on the FMV. There is no form to claim a family gift exemption.

What forms do I need to gift a car in Florida?

Standard title transfer documents. No special gift form — tax is assessed at county tax collector on FMV.. Bring the title, proof of insurance, and photo ID. The county tax collector will assess sales tax on the FMV.

Does federal gift tax apply to vehicle gifts in Florida?