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Free Texas Gift Bill of Sale

Texas has one of the most valuable gift vehicle tax provisions in the country — instead of paying 6.25% Standard Presumptive Value (SPV) tax, qualifying family members pay a flat $10 gift fee by filing Form 14-317 (Affidavit of Motor Vehicle Gift Transfer). On a $30,000 vehicle, that single form saves you $1,865. Without Form 14-317, the county tax assessor-collector will charge the full 6.25% SPV tax at title transfer — there are no exceptions after the fact.

Texas Requirements: Transfer title within 30 days. 6.25% sales tax.

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Texas Gift Bill of Sale — What You Need to Know

Primary Form
14-317
Affidavit of Motor Vehicle Gift Transfer
Agency
Texas DMV (TxDMV) and County Tax Assessor-Collector
Primary ID Field
VIN
Sales Tax
0%
Title Required
Yes
Title must be transferred within 30 days. Form 14-317 MUST be filed at the county tax assessor-collector's office to qualify for the $10 flat gift fee instead of 6.25% SPV tax.
Inspection
Required

Sales Tax Details

Texas charges $10 flat gift fee in lieu of 6.25% SPV tax when Form 14-317 is filed

Exemption: Texas Form 14-317 reduces tax to $10 flat gift fee instead of 6.25% SPV tax — saves $1,875+ on a $30,000 vehicle

Inspection Requirements

Texas requires a vehicle safety inspection before registration. Emissions testing is required in 17 counties in the Dallas-Fort Worth, Houston, Austin, San Antonio, and El Paso metro areas. Out-of-state vehicles need a VIN inspection.

Texas Gift Sale — Step-by-Step Checklist

  1. Obtain Texas Form 14-317 (Affidavit of Motor Vehicle Gift Transfer) from TxDMV or the county tax office
  2. Both the donor and recipient complete and sign Form 14-317, attesting to the gift and family relationship
  3. Have Form 14-317 notarized — Texas requires notarization of this affidavit
  4. Donor signs the back of the existing Texas title (or out-of-state title) over to the recipient
  5. Recipient brings the signed title, notarized Form 14-317, proof of insurance, and valid ID to the county tax assessor-collector
  6. Pay the $10 flat gift fee plus applicable title and registration fees
  7. Complete the transfer within 30 days; late transfers incur a $25–$250 penalty
  8. If vehicle is from out of state, schedule a VIN inspection at a Texas DPS station before titling

Common Pitfalls

  • Not filing Form 14-317 — the county will automatically assess 6.25% SPV tax with no refund process after payment
  • Failing to have Form 14-317 notarized — an unnotarized form will be rejected at the tax office
  • Missing the 30-day transfer deadline, which triggers escalating late fees up to $250
  • Gifting to a non-qualifying relative such as aunt, uncle, or cousin — only spouse, parent, child, sibling, grandparent, and grandchild qualify for the $10 flat fee
  • Assuming the gift exemption applies to vehicles transferred between business entities or trusts — it does not

Pro Tip

Texas's $10 flat gift fee is one of the best vehicle gift provisions in the US — but it only applies if you file Form 14-317, notarized, within 30 days. Do not skip this step.

Texas Gift Bill of Sale — FAQs

Does Form 14-317 need to be notarized in Texas?
Yes. Texas requires notarization of Form 14-317. Both the donor and recipient must sign before a notary public. The county tax office will reject an unnotarized form.
Who qualifies as immediate family for the Texas $10 gift fee?
Spouse, parent, child, sibling, grandparent, and grandchild all qualify. Step-relatives in these same categories also typically qualify. Cousins, aunts, uncles, and in-laws do not.
What is the Standard Presumptive Value (SPV) and why does it matter?
SPV is the minimum taxable value Texas uses for private vehicle transfers, based on regional sales data. Without Form 14-317, you pay 6.25% of SPV — on a $30,000 vehicle that's $1,875 in tax that a qualifying gift avoids.
Can I gift a vehicle to my child who is not a Texas resident?
You can complete the Texas title transfer with Form 14-317 and pay the $10 gift fee in Texas. Your child will then need to register and title the vehicle in their home state using the Texas title as proof of ownership.
What if the vehicle has an outstanding lien?
The lien must be fully released before the title can be transferred. Contact the lender to obtain a lien release, then proceed with Form 14-317 at the county tax office.