How To Transfer a Car Title to a Family Member in Idaho in 2026

The formal process of transferring a motor vehicle title between family members in Idaho is overseen by the Idaho Transportation Department (ITD) Division of Motor Vehicles, the state agency responsible for maintaining official vehicle ownership records and establishing procedures for every title change. A transfer may be structured as a gift at no monetary consideration or as a private sale at an agreed purchase price, and each carries distinct tax consequences under Idaho law.

What Does Transferring a Car Title to a Family Member in Idaho Mean?

Transferring a car title to a family member in Idaho means completing the legally required process of reassigning recorded vehicle ownership from one individual to another through the state's official titling framework. Under Idaho Code § 49-501, every motor vehicle required to be registered in Idaho is subject to the state's titling requirements. The certificate of title is the primary legal document establishing ownership of a motor vehicle, and the original owner of record retains that legal status until the ITD formally issues a new certificate in the recipient's name.

Per Idaho Code § 49-502, no person may sell or otherwise transfer a vehicle without delivering to the purchaser or transferee a certificate of title with the assignment completed as necessary to reflect the new ownership. Title applications for private party transfers are submitted in person to the county assessor's motor vehicle office in the county where the new owner resides. Idaho's 44 county assessor and county sheriff offices operate the DMV's vehicle services functions on behalf of the state.

A transfer structured as a gift and one structured as a private sale each carry different tax consequences under Idaho's sales and use tax statutes, as administered by the Idaho State Tax Commission.

Eligible Family Members for Title Transfers in Idaho

Idaho law does not establish a single universal list of "family members" for all vehicle transfer purposes. Instead, the tax treatment of a private vehicle transfer depends on the specific relationship between the parties and the nature of the transaction under Idaho State Tax Commission rules.

Gift transfers between any two individuals — including family members — are exempt from Idaho sales and use tax, provided that all four of the following conditions are satisfied:

• The donor receives no services or anything of value in exchange for the vehicle.
• The nature of the relationship between the parties supports the basis for a gift.
• The recipient does not assume any of the donor's debts or liabilities.
• Neither the donor nor the recipient owes money on the motor vehicle.

If any of these conditions is not met — including the presence of an outstanding loan or lien on the vehicle — the transfer does not qualify as an exempt gift, and sales or use tax may be owed at the time of registration.

Family sale transfers are subject to a separate, narrower exemption. Under guidance from the Idaho State Tax Commission, a buyer may purchase a motor vehicle from a qualifying close relative without paying sales tax, provided the selling family member previously paid sales or use tax when the vehicle was originally acquired. Qualifying relationships for this exemption are:

• Parent or child
• Grandparent or grandchild
• Brother or sister
• Step-relatives in the above categories, provided the step-relationship is still established through a current legal marriage

The family sale exemption does not apply to sales involving cousins, aunts, uncles, or foster children. Regardless of family relationship or claimed tax exemption, all parties must complete the standard title transfer process through the appropriate county motor vehicle office.

How To Transfer a Car Title as a Gift to a Family Member in Idaho

When a motor vehicle is transferred as a gift in Idaho, with no monetary consideration exchanged and all four gift-exemption conditions satisfied, the process is as follows:

Step 1 — Confirm the title is free of any outstanding debt or lien. The current owner must verify that no outstanding loan or lien is recorded against the vehicle. Because Idaho's gift transfer tax exemption requires that neither the donor nor the recipient owe money on the vehicle, any existing lien must be satisfied and formally released before the transfer can proceed tax-exempt. Documentation of the lien release must accompany the title application.

Step 2 — Complete the assignment section on the existing certificate of title. The donor must fully complete the assignment printed on the reverse side of the current Idaho certificate of title. Required fields include:

• The recipient's full legal name as it will appear on the new title
• The recipient's current Idaho address
• The date of the transfer
• The purchase price or transfer value — enter "Gift" or "$0.00" in the price field
• The odometer reading, if disclosure is required (see Step 3)
• The donor's legal signature

Step 3 — Complete the odometer disclosure, if applicable. Federal odometer disclosure requirements, as updated by the National Highway Traffic Safety Administration (NHTSA) effective January 1, 2021, require disclosure for vehicles with a model year of 2011 or newer and a gross vehicle weight rating (GVWR) under 16,000 pounds. For vehicles with a 2010 or older model year, odometer disclosure is not required, and the transfer may proceed under an alternate procedure using a completed Application for Certificate of Idaho Title (ITD 3337) or a Duplicate Idaho Title Application with Transfer of Ownership (ITD 3369) in lieu of delivering the original certificate of title.

Step 4 — Complete Form ST-133GT. Both the donor and the recipient must complete and sign Form ST-133GT — Use Tax Exemption Certificate — Gift Transfer Affidavit, issued by the Idaho State Tax Commission. This form documents the gift nature of the transfer and is required to claim the use tax exemption at the time of registration. It must be presented to the county motor vehicle clerk when the recipient titles and registers the vehicle.

Step 5 — Prepare a bill of sale (recommended). Although a bill of sale is not legally required for a gift transfer, preparing one is strongly recommended. The document should record:

• The vehicle year, make, model, and Vehicle Identification Number (VIN)
• The full legal names and addresses of both parties
• The transfer date
• A notation that the vehicle is being transferred as a gift with no monetary consideration
• Signatures of both parties

This record protects both the donor and the recipient in the event of a dispute or audit.

Step 6 — The recipient submits the title application to the county motor vehicle office. The recipient must appear in person at the county assessor's motor vehicle office in the county of residence and present:

• The assigned certificate of title (or ITD 3369 if the original is unavailable)
• The completed Form ST-133GT
• Any applicable lien release documentation
• Valid government-issued photo identification
• Payment for all applicable title and registration fees

The application must be submitted within 30 days of the transfer date to avoid the $20.00 late-filing penalty under Idaho Code § 49-504A.

Step 7 — Obtain registration and license plates. The recipient must register the vehicle in their name and, if not already issued, obtain Idaho license plates. Registration fees vary by vehicle type, age, and county. The prior owner retains possession of the registration card and license plates; those items do not transfer with the vehicle.

How To Transfer a Car Title as a Sale to a Family Member in Idaho

When a family member purchases a vehicle at an agreed price — including transactions that may qualify for the family sale tax exemption — the process follows the standard private party transfer procedure:

Step 1 — Agree on a purchase price and complete the title assignment. The seller must fully complete the assignment section on the reverse of the existing Idaho certificate of title. Required fields include:

• The buyer's full legal name as it will appear on the new title
• The buyer's current Idaho address
• The agreed purchase price
• The date of the transfer
• The odometer reading, if required (see the odometer disclosure note in Step 3 of the gift transfer section)
• The seller's legal signature

Step 2 — Prepare a bill of sale. A written bill of sale is required for the transfer of ownership. Per the Idaho State Tax Commission, the bill of sale must include:

• The date of the transaction
• The Vehicle Identification Number (VIN)
• The full legal name of the buyer
• The full legal name of the seller
• The full purchase price paid for the vehicle

A bill of sale may be challenged if the stated price appears unrealistically low for the type of vehicle. In such cases, the county motor vehicle office is authorized to use the average retail price from the current N.A.D.A. Official Used Car Guide to determine the taxable value.

Step 3 — Satisfy and document any existing lien. If the vehicle is subject to an outstanding lien or encumbrance, the lienholder must provide a formal lien release before or at the time of the title transfer. Written evidence of the lien release must be presented to the county motor vehicle clerk along with the other required documents.

Step 4 — Determine applicable tax exemption status. If the seller is a qualifying close relative (parent, child, grandparent, grandchild, or sibling) who paid sales or use tax when the vehicle was originally acquired, the buyer may claim the family sale tax exemption by completing Form ST-133 — Sales Tax Exemption Certificate — Family or American Indian Sales, Section I, and presenting it to the county clerk at the time of registration. If the seller did not originally pay sales or use tax on the vehicle, the exemption does not apply, and Idaho sales or use tax will be assessed on the purchase price.

Step 5 — The buyer submits the title application to the county motor vehicle office. The buyer must appear in person at the county assessor's motor vehicle office in the county of residence and present:

• The assigned certificate of title (or ITD 3369 if the original is unavailable)
• The completed bill of sale
• Form ST-133 (if claiming the family sale exemption) or payment of Idaho sales and use tax on the purchase price
• Any lien release documentation
• Valid government-issued photo identification
• Payment for all applicable title, transfer, and registration fees

The filing must be completed within 30 days of the transfer date to avoid the $20.00 late penalty.

Step 6 — Register the vehicle. The buyer must register the vehicle in their name and obtain Idaho license plates. The seller retains the registration card and license plates from the prior registration; neither document transfers to the new owner with the vehicle.

What Documents Are Needed To Transfer a Car Title to a Family Member in Idaho

Required for All Transfers

• Current Idaho Certificate of Title — The existing title, with the assignment section on the reverse fully completed by the transferring owner. Per Idaho Code § 49-502, the seller or donor must deliver this document to the recipient as part of the transfer.
• Application for Certificate of Idaho Title (ITD 3337) — The title application form completed by the new owner. The county motor vehicle clerk may assist in completing this form at the time of submission.
• Valid Government-Issued Photo Identification — Required of the new owner at the time of submission.
• Odometer Disclosure — Required for all vehicles with a 2011 or newer model year and a GVWR under 16,000 pounds, in accordance with federal NHTSA requirements effective January 1, 2021.

Note: For vehicles with a 2010 or older model year, or for vehicles over 16,000 pounds GVWR, the seller may use a completed Duplicate Idaho Title Application with Transfer of Ownership (ITD 3369) in lieu of delivering the original certificate of title, per Idaho Code § 49-502(2). Idaho does not require title assignments or supporting documents to be notarized for a standard private party title transfer.

Required for Gift Transfers

• Form ST-133GT — Use Tax Exemption Certificate — Gift Transfer Affidavit — Completed and signed by both the donor and the recipient. This form, issued by the Idaho State Tax Commission, must be presented to the county motor vehicle clerk at the time of registration to claim the gift transfer use tax exemption.

Required for Sale Transfers

• Bill of Sale — A written document including the transaction date, VIN, full legal names of both parties, and the full purchase price. The bill of sale must reflect the actual amount paid; the county is authorized to verify the stated price against N.A.D.A. Guide values.
• Form ST-133 — Sales Tax Exemption Certificate — Required if the buyer is claiming the family sale tax exemption under Idaho State Tax Commission rules. The buyer completes Form ST-133, Section I, and presents it at the time of title and registration.

Additional Documents That May Be Required

• Lien Release Documentation — If a lien or encumbrance was previously recorded against the vehicle, the lienholder must provide a written lien release. This document must accompany the title application.
• Power of Attorney — If an authorized representative is presenting documents on behalf of an owner who cannot appear in person, a notarized Power of Attorney must be provided.
• Conditional Title Statement of Facts (ITD 3405) — Required in circumstances where a properly assigned certificate of title cannot be obtained from the previous owner.
• VIN Inspection — Required only for vehicles being brought into Idaho from another state or for vehicles that have never previously been titled in Idaho. The inspection must be conducted by a law enforcement officer, a DMV employee, a military police officer, or a licensed Idaho vehicle dealer.

How To Transfer a Car Title to a Family Member Online in Idaho

Title transfers between family members cannot be finalized entirely online in Idaho. ITD's procedures require the new owner to appear in person at the county assessor's motor vehicle office in the county where the vehicle will be registered. No mechanism exists within the DMV Online portal or any other ITD-administered platform through which a private party can submit a new title application, pay transfer fees, or receive a certificate of title without a physical office visit.

What's the Cost To Transfer a Car Title to a Family Member in Idaho?

All title and registration fees listed below are collected during title transfer transactions.

Title Fees

The statutory title fee is uniform statewide. County title administrative fees are set independently by each county and vary.

Registration Fees

Annual registration fees are based on vehicle type and, for passenger vehicles, model year. Additional county processing and administrative fees may apply.

Idaho Sales and Use Tax

For transfers structured as a private sale — including those between family members where no applicable exemption is claimed — Idaho sales and use tax is collected at the time of title and registration at the county motor vehicle office. The applicable state rate is 6% of the full purchase price. Local option taxes may also apply in certain jurisdictions and are collected by the county motor vehicle clerk at the time of registration. The taxability of private vehicle transactions between non-dealers is governed by Title 63, Chapter 36 of the Idaho Code, including the provisions of Idaho Code § 63-3622K addressing occasional sales.

Sales and use tax is not collected at registration for transfers that qualify as exempt gifts under the conditions described in the Eligible Family Members section, provided that both parties have completed and signed Form ST-133GT. Sales and use tax is similarly not collected for qualifying family sale transfers — those involving a parent, child, grandparent, grandchild, or sibling (including qualifying step-relatives) where the selling party paid sales or use tax upon original acquisition — provided that the buyer presents a completed Form ST-133, Section I.

Contact Information

Idaho Transportation Department — Division of Motor Vehicles
PO Box 7129, Boise, ID 83707-1129
Phone: (208) 584-4343
Official Website: Idaho Division of Motor Vehicles