When should I use the gift transfer page?
Use this page when your electric vehicle sale in Maryland fits a gift transfer scenario. It walks you through the specific disclosures and details that apply to this type of transaction.
Gift transfer — Maryland
Complete your Maryland electric vehicle bill of sale for a gift transfer transaction. Enter buyer and seller details, vehicle information, and generate a signed PDF in minutes.
If the vehicle's fair market value exceeds the annual gift tax exclusion ($18,000 for 2024 per IRS), the donor must file IRS Form 709 (United States Gift and Generation-Skipping Transfer Tax Return). The lifetime exemption ($13.61 million in 2024) typically means no tax is owed, but the form is still required. Some states require the word "gift" on the title or a separate gift affidavit to waive use tax.
If the vehicle's fair market value exceeds the annual gift tax exclusion ($18,000 for 2024 per IRS), the donor must file IRS Form 709 (United States Gift and Generation-Skipping Transfer Tax Return). The lifetime exemption ($13.61 million in 2024) typically means no tax is owed, but the form is still required. Some states require the word "gift" on the title or a separate gift affidavit to waive use tax.
You will likely owe use tax on the fair market value of the vehicle at registration unless your state exempts immediate family gifts. California, for example, exempts transfers between parents, children, spouses, and domestic partners. Check your state DMV for exemption eligibility.
Maryland charges a 6% excise tax on vehicle transfers but exempts immediate family transfers. Qualifying family members include spouse, parent, child, sibling, grandparent, grandchild, and in-laws. Complete the MVA's "Certification of Exemption" (Form FT8) and submit with the title at an MVA branch.
Maryland charges a 6% excise tax on vehicle transfers but exempts immediate family transfers. Qualifying family members include spouse, parent, child, sibling, grandparent, grandchild, and in-laws. Complete the MVA's "Certification of Exemption" (Form FT8) and submit with the title at an MVA branch.
Under federal law, gifts of vehicles exceeding $18,000 in fair market value (2024 annual exclusion) require the donor to file IRS Form 709, though the $13.61 million lifetime exemption means actual gift tax is rarely owed. Most states do not impose a separate state gift tax, but many require a gift affidavit or notation on the title to waive sales or use tax. Check your state DMV for the specific form and eligible family relationships that qualify for the tax exemption.
Source: IRC § 2503(b); IRS Form 709
In Maryland, the title transfer fee is $100 and registration costs $135 - $187 for 2-year registration. Electric Vehicle sales are subject to 6% excise tax on the purchase price or fair market value. Notarization is required for electric vehicle bill of sale documents in Maryland. Emission testing is required in Maryland — verify the electric vehicle passes before completing the sale.
Maryland has a 6% state sales tax rate. Flat 6% excise tax on purchase price or fair market value. Private-party electric vehicle sales in Maryland are subject to sales tax. Excise tax applies to all vehicle sales. The title transfer fee is $100.
The most common electric vehicle makes in private-party sales are Tesla, Chevrolet, Ford, Rivian, Hyundai. Average private-party electric vehicle prices range from $12,000–$60,000. The average NCAP safety rating for recent electric vehicle models is 4.6 out of 5 stars. Electric vehicles average 2.8 NHTSA recalls per model across categories including Battery/High Voltage, Software/OTA Updates, Charging System.
Before completing a electric vehicle bill of sale in Maryland, verify these safety items:
EV insurance costs 10–25% more than comparable gas cars due to higher repair costs and battery replacement risk. EV depreciation is volatile — Tesla holds value best, while some models lose 50–60% in 3 years. Battery warranty transfer is a key value factor. Peak season for private electric vehicle sales is spring when gas prices typically rise and ev incentive programs refresh, with an average of 28 days on market.
Electric Vehicles are classified as "Passenger vehicle (EV-specific registration fees apply in 30+ states to offset lost fuel tax revenue)" for registration purposes. EVs weigh 20–30% more than comparable gas vehicles due to battery packs. Some states have proposed weight-based surcharges. Federal odometer disclosure is required for electric vehicles under 20 years old.
For electric vehicle gift transfer transactions in Maryland, the buyer must pay 6% excise tax on the purchase price or fair market value and a $100 title transfer fee. Notarization is required. Odometer disclosure is required.
When completing a gift transfer electric vehicle sale in Maryland, always verify the vehicle against NHTSA recall databases. The most common electric vehicle recall categories are Battery/High Voltage, Software/OTA Updates, Charging System. Check recalls at NHTSA.gov/recalls before signing the bill of sale.
Use the main Maryland electric vehicle bill of sale flow when you are ready to generate the completed document.
Open Maryland Electric Vehicle bill of sale17.5M private sales/yr
About 17.5 million private-party vehicle transactions happen in the U.S. each year — roughly 47% of the used market.
Source: Cox Automotive 2024
Use this page when your electric vehicle sale in Maryland fits a gift transfer scenario. It walks you through the specific disclosures and details that apply to this type of transaction.
Different sale scenarios — such as private party, dealer, or gifted transfers — have different documentation requirements. This page focuses on what buyers and sellers need for a gift transfer transaction specifically.
Include the buyer and seller details, vehicle identifiers, sale price, date, signatures, and any notes specific to the gift transfer transaction.
Maryland charges a $100 title transfer fee. Registration costs $135 - $187 for 2-year registration. Sales tax: 6% excise tax on the purchase price or fair market value. Notarization is required.
The most popular electric vehicle makes in private-party sales are Tesla, Chevrolet, Ford, Rivian, Hyundai. Average private-party prices range from $12,000–$60,000.
Maryland has a 6% state sales tax rate. Excise tax applies to all vehicle sales
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