Free Nevada Gift Bill of Sale
Nevada exempts immediate family vehicle gifts from the state's 6.85% sales/use tax — and in Las Vegas (Clark County) the combined rate exceeds 8%, making the exemption worth well over $1,000 on most used vehicles. Use Nevada DMV Form VP-104 (Bill of Sale), write "GIFT" as the consideration, and note the family relationship. One critical pitfall that catches many families off guard: even gifted vehicles must pass a smog check in Clark County and Washoe County before registration is completed.
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Nevada Gift Bill of Sale — What You Need to Know
Primary Form
VP-104
Agency
Nevada DMV
Nevada Department of Motor Vehicles
Primary ID Field
VIN
Sales Tax
0%
Title Required
Yes
Inspection
Not required
Inspection Requirements
No statewide safety inspection; smog check required in Clark County (Las Vegas) and Washoe County (Reno) regardless of gift status
Nevada Gift Sale — Step-by-Step Checklist
- Confirm the donor holds a clean Nevada title — get a lien release if a loan was outstanding
- Complete Form VP-104 (Nevada Bill of Sale) — write "GIFT" in the purchase price field and state the family relationship
- Donor signs the back of the title, completing the odometer disclosure and assignment section
- Schedule a smog inspection if the vehicle will be registered in Clark County or Washoe County
- Visit a Nevada DMV office within 30 days of the gift date with the signed title, VP-104, smog certificate (if required), and proof of insurance
- Pay the title transfer fee and registration fees — sales/use tax is waived for qualifying family gifts
- Obtain Nevada liability insurance in the recipient's name before driving
Common Pitfalls
- Assuming the smog check is waived because the transfer is a gift — it is not in Clark County or Washoe County, and showing up without a smog certificate delays registration
- Failing to state the family relationship on VP-104 leads the DMV to apply the full local sales tax rate, which tops 8% in Clark County
- The 30-day transfer window runs from the gift date on the bill of sale — post-dating the document to buy extra time is considered fraud
- Gifts to cousins, aunts, uncles, or in-laws do not qualify for the exemption; only spouse, parent, child, sibling, grandparent, and grandchild are eligible
- An out-of-state title requires a Nevada VIN inspection before the DMV will process the new title
Nevada Gift Bill of Sale — FAQs
Where do I get Nevada Form VP-104?
Form VP-104 is available at any Nevada DMV office or as a downloadable PDF at dmvnv.com. It serves as the official bill of sale and is required even when the vehicle is gifted.
Which vehicles are exempt from the Clark County smog requirement?
Vehicles that are 1967 or older, diesel-powered, electric, or registered outside Clark or Washoe County are generally exempt from Nevada's smog check. Confirm current exemptions at dmvnv.com.
Does Nevada tax the gift if we are siblings?
No. Siblings are listed as immediate family under Nevada law, so the transfer is exempt from the state and local sales/use tax when VP-104 documents the relationship correctly.
What if the vehicle fails the smog test?
The recipient must have the vehicle repaired and re-tested before Nevada DMV will complete the registration. Until the smog certificate is obtained, the vehicle cannot be legally registered in Clark or Washoe County.
Other Nevada Templates
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