Giving an off-highway vehicle to a person
Transferring ownership of an off-highway vehicle to another person or entity is generally subject to tax, but certain gifts are exempt. An off-highway vehicle qualifies as an exempt gift if all of the following apply:
- You, as the giver, don’t receive services or anything of value for the off-highway vehicle.
- Your relationship with the recipient supports the basis for a gift.
- The recipient doesn’t assume any of your debts or liabilities.
- Neither you nor the recipient owes money on the off-highway vehicle.
Notes
- If you transfer an off-highway vehicle to someone else and allow them to “take over payments,” the recipient has assumed a debt. The transfer isn’t a gift, and the buyer owes tax on the value of the remaining payments.
- You might be required to provide more information if you have a business relationship with the recipient.
When you give away an off-highway vehicle that qualifies as an exempt gift, give the recipient a completed 
Form ST-133GT – Use Tax Exemption Certificate – Gift Transfer Affidavit, with your signature. The recipient also must sign the form.
Donating an off-highway vehicle
You must pay sales or use tax on the purchase of any off-highway vehicle, even if you intend to give it away.
- You must pay sales or use tax if you buy an off-highway vehicle specifically to donate.
- You don’t owe use tax if you donate an off-highway vehicle you already own and have paid tax on.
- You buy a UTV from a dealer to donate for a school raffle. You must pay tax when you buy the UTV.
- You buy an off-highway motorbike from your neighbor to donate to a church youth group. Before donating it to the church, you must title the off-highway motorbike in your name and pay use tax on the amount you paid your neighbor.
- You donate a snowmobile you already own to a nonprofit group that does wilderness activities. You paid tax when you bought the snowmobile, so you don’t owe use tax when you donate it.
Donations like those in the examples above might be a gift if all of the following apply.
- The recipient isn’t performing any services to get the donation.
- The recipient isn’t giving you anything of value for the donation.
- The recipient isn’t assuming any of your debts.
Note: You might be required to provide more information if you have a business relationship with the recipient.
When you give away an off-highway vehicle that qualifies as an exempt gift:
- Give the recipient a completed Form ST-133GT – Use Tax Exemption Certificate – Gift Transfer Affidavit, with your signature.
- The recipient also must sign the form and present it when he or she registers or titles the off-highway vehicle.
Receiving an off-highway vehicle as a gift or prize
You don’t owe use tax when you receive an off-highway vehicle that qualifies as a gift or is a prize.
- Your uncle gives you an off-highway motorbike for your high school graduation.
- You win a UTV in a raffle.
You and the donor must complete and sign a Form ST-133GT – Use Tax Exemption Certificate – Gift Transfer Affidavit.
- Present the completed Form ST-133GT when you register the off-highway vehicle.
- If the donor can’t sign the affidavit, you can do one of the following.
- Provide a signed letter from the donor stating that the off-highway vehicle is a gift.
- The donor can sign and mark the title as a gift.