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

Gifting a car in Ohio 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 Ohio Tax Vehicle Gifts?

Ohio exempts immediate family vehicle gifts from sales tax — no sales tax owed on the transfer.

Ohio Revised Code §5739.02(B)(10) exempts transfers between spouses, parents and children, and siblings.

Family Members Exempt in Ohio

Spouse
parent
child
sibling

Grandparent-grandchild transfers are NOT automatically exempt in Ohio — check with the county clerk.

Required Forms

Ohio BMV Form 3774 (Application for Certificate of Title) with the gift exemption box checked

File at the county clerk of courts titled division. Bring the original title, photo ID, and proof of relationship (birth certificate if needed).

How Fair Market Value Is Assessed

Ohio uses the purchase price on the title application. For gifts, the county clerk may verify against NADA.

Ohio is generally flexible on FMV for family gifts — the exemption overrides any sales tax calculation.

Federal Gift Tax

Federal gift tax exclusion of $18,000 (2024) applies. Ohio has no separate state gift tax.

Penalty for Misrepresentation

False statements on BMV Form 3774 are fourth-degree misdemeanor violations under ORC §2921.13.

Ohio-Specific Facts for Vehicle Gift Tax

Ohio Vehicle transfer fees and requirements

In Ohio, the title transfer fee is $15 and registration costs $31 per year plus county permissive taxes. Vehicle sales are subject to 5.75% state sales tax plus county taxes (up to 8%). Notarization is required for vehicle bill of sale documents in Ohio. Emission testing is required in Ohio — verify the vehicle passes before completing the sale.

Notarized title required for transfer
E-check emissions testing in Cleveland and Akron areas
Title transfer at BMV within 30 days
Physical damage disclosure required

Official Ohio bill of sale form

The official Ohio bill of sale form is BMV 3774 (Bill of Sale for a Motor Vehicle). BillOfSaleNow generates a document that meets all Ohio requirements and can be used in place of the official form.

Ohio sales tax on vehicle purchases

Ohio has a 5.75% state sales tax rate. 5.75% state plus county taxes (total up to 8%). Private-party vehicle sales in Ohio are subject to sales tax. Sales tax applies to private party vehicle purchases. The title transfer fee is $15.

Ohio bill of sale statistics

BillOfSaleNow has generated 2,847 bill of sale documents for Ohio transactions, with 77 generated this month alone. The most popular vehicle type is car.

More Ohio Vehicle Guides

Each guide is written specifically for Ohio 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 Ohio?

Ohio exempts immediate family vehicle gifts from sales tax — no sales tax owed on the transfer. Ohio Revised Code §5739.02(B)(10) exempts transfers between spouses, parents and children, and siblings.

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

Spouse, parent, child, sibling. Grandparent-grandchild transfers are NOT automatically exempt in Ohio — check with the county clerk.

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

Ohio BMV Form 3774 (Application for Certificate of Title) with the gift exemption box checked. File at the county clerk of courts titled division. Bring the original title, photo ID, and proof of relationship (birth certificate if needed).

Does federal gift tax apply to vehicle gifts in Ohio?