Overview
The paperwork splits in two: a genuine no-money gift uses Form ST-133GT (Use Tax Exemption Certificate - Gift Transfer Affidavit), while a real sale at a reduced or fair price between qualifying relatives uses Form ST-133 (family sale exemption). Both go to the county assessor with the title, and there's one condition that trips people up - the exemption only holds if sales or use tax was already paid on the vehicle at some point in its history.
01 - Official fees
Idaho gift a car fees at a glance
| Fee | Amount | Notes |
|---|---|---|
| Sales tax on qualifying gift/family transfer | $0.00 | |
| Title fee | $14.00 | plus county filing add-on |
| Non-qualifying transfer (friend, cousin, in-law) | 6% of price | |
| Registration (if plates change hands) | $45–$69/yr | by vehicle age |
Figures verified June 2026 against official sources (listed below). Always confirm the final amount with your county DMV/assessor's office (Idaho Transportation Department) - counties can add small local fees.
02 - Step by step
How to gift a car in Idaho
- 1
Confirm the relationship qualifies: spouse, parent/child, grandparent/grandchild, or sibling.
- 2
Sign the title over to the recipient - Idaho doesn't require a specific price entry for a true gift.
- 3
Complete Form ST-133GT for a no-money gift, or Form ST-133 for a discounted family sale, and have both parties sign.
- 4
Bring the title, the completed form, and ID to the county assessor within 30 days.
- 5
Pay the $14 title fee plus your county's small add-on - no sales tax if the exemption applies.
03 - Same state, other costs
More Idaho vehicle costs
04 - Common questions
Idaho gift a car FAQ
Who counts as family for Idaho's gift tax exemption?
Spouses, parents, children (including step and adopted), grandparents, grandchildren, and siblings - what the state calls the second degree of consanguinity. Aunts, uncles, cousins, nieces, nephews, and in-laws do not qualify and get taxed like any other sale.
What's the difference between ST-133 and ST-133GT?
ST-133GT is for a true gift - no money changes hands. ST-133 covers a family sale, even at a below-market price, between the same qualifying relatives. Both exempt the transfer from Idaho's 6% sales tax when properly signed and filed with the title.
Do I still pay anything to gift a car in Idaho?
Just the title fee - $14 plus your county's small filing add-on (a few dollars up to about $19). If you're also swapping plates or the vehicle needs to be registered fresh, the usual age-based registration fee applies too.
Can I gift a car that still has a loan on it?
Not until the lien is released. The lender holds the title until the loan is paid off or the recipient takes over financing in their own name - at which point it's arguably a sale, not a gift, for tax purposes.
Is there a catch to the family exemption?
Yes - it only applies if sales or use tax was already paid on the vehicle at some point. If the car's ownership history includes another tax exemption (say it was previously a dealer demo or a prior gift), the chain can break and tax may still be owed despite the qualifying relationship.
Does the recipient owe any other tax later?
No state gift tax in Idaho beyond the vehicle sales tax exemption itself, and receiving a gifted car isn't state income. Very large gifts can touch federal gift-tax rules for the giver, but that's an IRS matter, not something the county assessor handles.
05 - Receipts
Official sources
Every number on this page comes from these documents - check them yourself.