Overview
If the exemption applies, the recipient owes no sales tax - just the $10 title fee, plus whatever motor vehicle tax and fee are due for the current registration year (gifting a car doesn't pause Nebraska's annual MSRP-bracket tax; it keeps accruing on the same schedule regardless of ownership). If the donor can't show prior Nebraska tax was paid, the transfer is treated as a sale at fair market value and taxed normally.
01 - Official fees
Nebraska gift a car fees at a glance
| Fee | Amount | Notes |
|---|---|---|
| Sales/use tax (qualifying gift/inheritance) | $0 | donor previously paid Nebraska tax |
| Sales/use tax (non-qualifying transfer) | 5.5%–7.5% | of fair market value, donor never paid NE tax |
| Title fee | $10.00 | |
| Lien fee (if applicable) | $7.00 | |
| Motor vehicle tax + fee | Unchanged | runs on the same MSRP/age schedule regardless of gift status |
Figures verified June 2026 against official sources (listed below). Always confirm the final amount with your county treasurer (Nebraska DMV) - counties can add small local fees.
02 - Step by step
How to gift a car in Nebraska
- 1
Confirm the donor previously paid Nebraska sales/use tax on the vehicle - a prior registration or tax receipt is your proof.
- 2
Sign the title over with 'gift' noted where the price would go, and complete Form 6 claiming the exemption.
- 3
Bring the title, Form 6, and ID to any county treasurer within 30 days.
- 4
Pay the $10 title fee (plus $7 if a lien needs recording) - no sales tax if the exemption applies.
- 5
The current year's motor vehicle tax and fee are still due as part of registering the vehicle in the new owner's name.
03 - Same state, other costs
More Nebraska vehicle costs
04 - Common questions
Nebraska gift a car FAQ
Does the recipient need to be family to avoid sales tax on a gifted car in Nebraska?
No. Nebraska's exemption (Reg-1-020) hinges entirely on whether the donor already paid Nebraska sales/use tax on the vehicle - it applies to gifts between friends, unmarried partners, or business associates just as much as family, as long as that condition is met.
What if I can't prove the donor paid tax before?
Then the county treats it as a sale for tax purposes and taxes it at the vehicle's fair market value using your local combined rate (5.5%–7.5%). A prior registration receipt, old title showing tax paid, or DMV record is usually enough to satisfy the exemption.
Does gifting a car mean I skip the annual motor vehicle tax too?
No - the motor vehicle tax and fee are tied to the vehicle itself and the registration year, not to how ownership changed hands. Whoever registers the gifted car still pays that year's tax based on its original MSRP bracket and age, same as any owner would.
Can a business gift a car to an employee tax-free?
Only if the business already paid Nebraska sales/use tax on that specific vehicle when it acquired it - many business vehicles are bought under resale or other exemptions, which would disqualify a later 'gift' from this exemption and trigger tax at fair value instead.
Is inheriting a car treated the same way?
Yes - Reg-1-020 covers both gifts and inheritance under the same rule: exempt if the deceased previously paid Nebraska tax on the vehicle. The estate or heir still pays the $10 title fee and any lien fee.
What form do I need to claim the exemption?
Form 6, the Sales/Use Tax and Tire Fee Statement, filed with the county treasurer - mark it as a gift/inheritance and attach or reference the donor's proof of prior Nebraska tax payment.
05 - Receipts
Official sources
Every number on this page comes from these documents - check them yourself.