Connecticut Gift Bill of Sale

Connecticut is one of the few states with a dedicated vehicle gift form — H-78 (Vehicle Gift Certification) — which is required to claim the 6.35% sales tax exemption, saving $1,270 on a $20,000 gift. Without H-78, the CT DMV will automatically assess sales tax on the vehicle's fair market value at registration, so this single two-page form is critical. The recipient has 60 days to complete the title transfer, and most vehicles must pass a CT emissions test before registration is finalized.

Connecticut Gift Bill of Sale — What You Need to Know

Primary Form

H-78

Vehicle Gift Certification

Agency

CT DMV

Connecticut Department of Motor Vehicles

Primary ID Field

VIN

Sales Tax

Title Required

Yes

The donor must sign the existing Connecticut title over to the recipient. Write "Gift" or $0 in the purchase price field on the title assignment. Form H-78 (Vehicle Gift Certification) must accompany the signed title and bill of sale to establish the gift relationship and claim the sales tax exemption.

Inspection

Not required

Sales Tax Details

Connecticut's 6.35% sales tax is waived for vehicle gifts between immediate family members when form H-78 (Vehicle Gift Certification) is properly completed and submitted with the title transfer. Without H-78, the CT DMV will assess 6.35% on the vehicle's fair market value.

Exemption: Connecticut H-78 form required; exempt from 6.35% sales tax for immediate family gifts

Inspection Requirements

Connecticut requires emissions testing for most vehicles at registration, but vehicles 25 years old or older are exempt. Emissions tests are conducted at CT DMV-authorized stations. The gift status does not waive the emissions requirement.

Registration

Registration for this vehicle type is handled by Connecticut DMV — not the same agency that handles cars in Connecticut. Plan for separate filings.

Connecticut Gift Sale — Step-by-Step Checklist

Download and complete Connecticut form H-78 (Vehicle Gift Certification) from the CT DMV website — both donor and recipient must sign the form.
Sign the back of the existing Connecticut vehicle title over to the recipient, writing "Gift" or $0 in the purchase price / consideration field.
Prepare a bill of sale with the donor's and recipient's full legal names, vehicle year/make/model/VIN, the gift date, and $0 or "Gift" as the stated consideration.
Schedule and pass a Connecticut emissions test at a DMV-authorized inspection station, unless the vehicle is 25 years old or older.
Both donor and recipient bring valid Connecticut driver's licenses or government-issued photo ID.
Submit form H-78, the signed title, bill of sale, passing emissions certificate (if required), completed title application, and payment for the title fee to a CT DMV office.
Complete the transfer within 60 days of the gift date to avoid late fees and penalties.

Common Pitfalls

Forgetting to file form H-78 — this is the single most common and costly mistake in Connecticut vehicle gift transfers; without H-78 the CT DMV will assess 6.35% sales tax on the vehicle's fair market value.
Submitting a bill of sale with a nominal price (e.g., $1) instead of $0 or "Gift" — CT DMV may assess tax on the stated amount or the book value, whichever is higher.
Missing the emissions test — most Connecticut vehicles must pass an emissions test before registration can be completed regardless of how the vehicle was acquired.
Gifting to extended family without checking eligibility — the H-78 exemption applies to parent, child, spouse, sibling, grandparent, and grandchild only; gifts to other relatives or friends are taxable.
Missing the 60-day title transfer deadline, leaving the vehicle legally titled in the donor's name.

Pro Tip

Form H-78 is Connecticut's unique requirement that separates a tax-free family gift from an unexpected $1,000+ tax bill — never arrive at the CT DMV without it.

Connecticut Gift Bill of Sale — FAQs

What is Connecticut form H-78 and why is it required?

Form H-78 (Vehicle Gift Certification) is Connecticut's specific form for documenting a vehicle gift between immediate family members. It is required to claim the 6.35% sales tax exemption at the CT DMV. Both donor and recipient must complete and sign it before the title transfer appointment.

Which family members qualify for the Connecticut vehicle gift tax exemption?

Parent, child, spouse, sibling, grandparent, and grandchild all qualify for the H-78 gift exemption. Aunts, uncles, cousins, in-laws, and friends do not qualify and would owe Connecticut's 6.35% sales tax on the vehicle's fair market value.

Is my vehicle exempt from Connecticut emissions testing if I received it as a gift?

No. The gift status does not exempt a vehicle from Connecticut's emissions testing requirement. Vehicles 25 model years old or older are exempt regardless of transfer type. All other vehicles subject to CT emissions must pass an emissions test at a DMV-authorized station before registration.

What is the Connecticut vehicle title transfer fee for a gift?

Connecticut charges a title fee of approximately $25 for a standard title transfer, plus registration fees. No sales tax is due when form H-78 is filed and the transfer qualifies as an immediate family gift.

Can I complete a Connecticut vehicle gift title transfer by mail?

Connecticut generally requires in-person title transfer for most transactions at a CT DMV office. Contact the CT DMV or check the portal.ct.gov/DMV website to confirm current procedures, as some counties may allow mail-in transfers with fully notarized documentation.

Free Connecticut Gift Bill of Sale

Seller Information

Buyer Information

Gift Details

Sale Information