PennDOT Form MV-13ST Affidavit of Gift Guide – When transferring a vehicle as a genuine gift in Pennsylvania, the official document you need is the PennDOT Form MV-13ST – Affidavit of Gift. This form allows the recipient to claim Exemption 13 and avoid paying Pennsylvania Sales and Use Tax on the vehicle’s fair market value. Whether you are giving a car to a family member, friend, or relative, properly completing and submitting Form MV-13ST is essential for a smooth title transfer through the Pennsylvania Department of Transportation (PennDOT).
This guide explains what the form is, when it is required, how to complete it correctly, important warnings, and where to download the official current version. All information is based on official PennDOT and Pennsylvania Department of Revenue sources.
What Is PennDOT Form MV-13ST?
Form MV-13ST is the official Affidavit of Gift used by PennDOT’s Bureau of Motor Vehicles. It is a sworn statement completed by both the transferor (the person giving the vehicle) and the transferee (the person receiving the vehicle). On the form, both parties declare under penalty of perjury that no consideration of any kind—money, property, services, or forgiveness of debt—was exchanged for the vehicle.
According to the form’s own definition:
- Gift: A vehicle transferred without consideration or compensation.
- Transferor: The person transferring ownership (the giver/seller).
- Transferee: The person receiving ownership (the recipient/buyer).
The form is required whenever a gift exemption (Exemption 13) is claimed on Form MV-1 or MV-4ST for Pennsylvania Sales and Use Tax purposes.
When Is Form MV-13ST Required?
You must submit Form MV-13ST in these situations:
- Transferring a vehicle currently titled in Pennsylvania as a pure gift
- Transferring a vehicle titled in another state as a gift into Pennsylvania
- Any title application (MV-1 or MV-4ST) where you claim the gift exemption from sales tax
The form may be used for vehicles titled in Pennsylvania and for out-of-state titles, provided additional proof of prior sales tax payment is available when required.
Important: The gift exemption applies regardless of whether the parties are related. The form even lists “friend/friend” as an acceptable relationship example. What matters is that nothing of value was exchanged.
How to Download the Official Form MV-13ST?
Always use the most current official version issued by PennDOT. The latest form is labeled MV-13ST (1-25).
Download the official Pennsylvania PennDOT Form MV-13ST – Affidavit of Gift here:
Download Form MV-13ST (PDF)
You can also find the form and related vehicle transfer information on the official PennDOT Buying or Selling a Vehicle page.
How to Complete Form MV-13ST Step by Step?
Both the transferor(s) and transferee(s) must complete and sign the form. Follow these sections carefully:
Section A – Vehicle Information
- Title Number
- Vehicle Identification Number (VIN)
- Make of Vehicle
- Model
- Year
Section B – Transferor(s) (Giver)
- Answer “Yes” or “No” to: “Is the transferee related to the transferor?”
- Identify all parties and the relationship (examples: father/son, mother/daughter, uncle/nephew, friend/friend)
- Print full name of each transferor
- Provide PA Driver’s License or Photo ID number (or Business ID / EIN for businesses)
- Date of Birth
- Complete address (Street, City, State, Zip Code)
- Signature and Date
The transferor declares that they received nothing of value for the vehicle.
Section C – Transferee(s) (Recipient)
- Print full name of each transferee
- Provide PA Driver’s License or Photo ID number (or Business ID)
- Date of Birth
- Complete address
- Signature and Date
The transferee declares that they gave nothing of value for the vehicle.
Note: Individuals list their PA DL or Photo ID number. Businesses list their Business ID (EIN).
Important Warnings and Penalties
The form contains a clear warning on both the transferor and transferee sections:
“Falsification of this affidavit could result in criminal prosecution and the revocation of your driving privileges for a period of one year.”
Do not use this form if any money, goods, services, or debt forgiveness was involved. A “gift” of $1 or other nominal amount is not a true gift and often triggers review by the Pennsylvania Department of Revenue under the Motor Vehicle Understated Value Program.
Special Rules for Out-of-State Gifted Vehicles
If the vehicle was purchased and titled outside Pennsylvania and is now being gifted, the donor must provide proof that sales tax was paid in a reciprocal state. Acceptable proof includes:
- An affidavit from the donor stating sales tax was paid (must include the VIN), plus a copy of the cancelled check and either a bill of sale or notarized dealership affidavit
- Written documentation from the previous title/registration jurisdiction
- Copy of the donor’s out-of-state registration card (if reciprocal and shows tax was paid)
- Out-of-state certificate of title showing the amount of sales tax paid
- Affidavit from the out-of-state dealership indicating the amount of sales tax paid
If no proof is available or the tax was paid in a non-reciprocal state, sales tax must be paid on the current fair market value of the vehicle in Pennsylvania.
What Other Documents Are Needed for a Gift Transfer?
In addition to the completed Form MV-13ST, you will typically need:
- The original Pennsylvania Certificate of Title (or out-of-state title), properly assigned and signed
- Form MV-4ST (for PA-titled vehicles) or Form MV-1 (for out-of-state titles or new applications) – these forms are available only from authorized PennDOT agents
- Valid Pennsylvania Driver’s License or Photo ID for both parties
- Proof of Pennsylvania liability insurance if registration is being issued
- Payment of the title fee and any applicable registration fees
Title fees and processing are handled by authorized notaries, tag agents, or motor vehicle dealers. It is strongly recommended that both parties meet at an authorized agent to complete the transaction correctly.
Sales Tax Exemption Rules for Gifted Vehicles
According to the Pennsylvania Department of Revenue, vehicles received as genuine gifts are not subject to sales tax when Form MV-13ST is properly completed and submitted. Listing a nominal purchase price (such as $1) instead of using the Affidavit of Gift frequently triggers an audit and assessment of tax based on fair market value plus penalties and interest.
Using the correct Affidavit of Gift form is the proper and safest way to claim the exemption.
Frequently Asked Questions
Can I gift a vehicle to anyone in Pennsylvania?
Yes. The gift exemption is not limited to family members. Friends and other non-related parties may also claim the exemption if no consideration was exchanged.
Does the form need to be notarized?
While the form itself is signed under penalty of perjury, many authorized agents and notaries will notarize signatures as part of the overall title transfer process. Check with your chosen agent.
What happens if I sell the vehicle for $1 instead of using the gift form?
This is strongly discouraged. It often results in a review by the Department of Revenue and assessment of tax on the fair market value.
Where can I get help completing the form?
Visit an authorized PennDOT agent, notary, or tag service. You can also contact PennDOT at 717-412-5300 or visit www.pa.gov/dmv.
Conclusion
The Pennsylvania PennDOT Form MV-13ST – Affidavit of Gift is the essential document for transferring a vehicle as a true gift without paying sales tax. By completing it accurately with both parties, attaching it to the proper title application, and providing any required out-of-state proof, you can complete the transfer smoothly and legally.