The MV-13ST is the Affidavit of Gift issued by PennDOT's Bureau of Motor Vehicles. Everyone on both sides of a vehicle transfer signs it, under penalty of perjury, to state that nothing of value was exchanged. It is used when a gift exemption (Exemption 13) from Pennsylvania Sales and Use Tax is claimed. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the original is published by PennDOT Driver and Vehicle Services at pa.gov.
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What is MV-13ST?
Form MV-13ST, Affidavit of Gift, is the Pennsylvania Bureau of Motor Vehicles form on which the people giving and receiving a vehicle declare, under penalty of perjury, that the transfer is a gift made without consideration or compensation.
The form has three parts. Section A identifies the vehicle by title number, Vehicle Identification Number, make and model year. Section B is signed by the transferor(s), who declare they received nothing of value from the transferee or anyone else, including money, property, services or the forgiveness or waiver of any debt, obligation or encumbrance. Section C is the matching declaration by the transferee(s). Both sections warn that falsifying the affidavit could lead to criminal prosecution and revocation of driving privileges for one year.
The form defines its terms. A gift is a vehicle transferred without consideration or compensation. The transferor is the seller and the transferee is the buyer, whatever the means of transfer other than a security interest.
Section B also asks whether the transferee is related to the transferor and how the parties are related, for example father/son or friend/friend.
The MV-13ST supports the gift exemption (Exemption 13) for Pennsylvania Sales and Use Tax. It is a supporting affidavit and is submitted with Form MV-1, Form MV-4ST or an Applicant Summary Statement.
Who needs to file MV-13ST?
All transferors and all transferees must complete Form MV-13ST for any vehicle transfer in which the gift exemption (Exemption 13) for Pennsylvania Sales and Use Tax is claimed. The form has space for two transferors and two transferees.
- Individuals list their PA Driver's License (PA DL) or Photo ID number.
- Businesses list their Business ID number, such as an E.I.N.
- Donors of a vehicle bought out of state who give it as a gift must provide proof that sales tax was paid in a reciprocal state.
The exemption can be used for vehicles currently titled in Pennsylvania and for gifted vehicles transferred on an out-of-state certificate of title.
Do not use the gift exemption if the vehicle is given in exchange for goods, services or monetary value; that is not a gift under the form's definition. If no proof of sales tax paid is available, or the tax was paid in a non-reciprocal state, sales tax must be paid on the vehicle's current fair market value.
When to file MV-13ST
Submit Form MV-13ST at the time of the vehicle transfer in which the gift exemption (Exemption 13) is claimed. The instructions tell you to submit it with Form MV-1, Form MV-4ST or an Applicant Summary Statement, so it goes in whenever that paperwork is filed. No separate due date is printed on the form.
For a gifted vehicle bought out of state, gather the proof of sales tax paid in a reciprocal state before you submit, because it must accompany the transfer. Without it, sales tax is due on the current fair market value of the vehicle.
Documents you need
- Form MV-1, Form MV-4ST or Applicant Summary Statement: the MV-13ST is submitted with one of these for the transfer in which the gift exemption is claimed.
- Out-of-state gifts, option 1: an affidavit from the donor that sales tax was paid, containing the vehicle's VIN, with a copy of the donor's cancelled check and either a photocopy of the bill of sale or a notarized affidavit from the previous dealership showing the tax paid.
- Out-of-state gifts, option 2: written documentation from the previous title/registration jurisdiction.
- Out-of-state gifts, option 3: a copy of the donor's out-of-state registration card, if that state is reciprocal with Pennsylvania. If no sales tax is printed on it, add verification from the previous title jurisdiction that registration is not issued until sales tax is paid.
- Out-of-state gifts, option 4: the out-of-state certificate of title showing the amount of sales tax paid, if that state is reciprocal with Pennsylvania.
- Out-of-state gifts, option 5: an affidavit from the out-of-state dealership indicating the amount of sales tax paid.
How to fill out MV-13ST
Enter the vehicle information
In Section A, VEHICLE INFORMATION, enter the Title Number, Vehicle Identification Number, Make of Vehicle and Model Year of the vehicle being gifted.
Read the transferor declaration
In Section B, TRANSFEROR(S), read the statement that you received nothing of value for the vehicle, including money, property, services or forgiveness of any debt, obligation or encumbrance. The transferor is the seller.
Answer the relationship question
Check Yes or No for whether the transferee is related to the transferor. Then identify all the parties and their relationship, for example father/son or friend/friend.
Complete Transferor Number 1
Print the name, PA DL/Photo ID# or Bus. ID#, Date of Birth and address (street, city, state, ZIP code). Then sign and date on the signature line for Transferor Number 1.
Complete Transferor Number 2
If there is a second transferor, fill in the same name, ID, date of birth and address lines, then sign and date. Skip this block if there is only one transferor.
Complete Transferee Number 1
In Section C, TRANSFEREE(S), print the name, PA DL/Photo ID# or Bus. ID#, Date of Birth and address. The transferee, the buyer, signs and dates after reading that nothing of value was given.
Complete Transferee Number 2
If a second transferee receives the vehicle, enter the same details and add a signature and date. Individuals use a PA DL or Photo ID number; businesses use a Business ID such as an E.I.N.
Review, sign and download the PDF
Check the VIN and every ID number, and confirm that all transferors and transferees have signed. Download or print the completed PDF from FillingPDF and assemble it with Form MV-1, Form MV-4ST or the Applicant Summary Statement, as described under How to submit.
How to submit MV-13ST
Form MV-13ST has no filing channel of its own: it is submitted together with Form MV-1, Form MV-4ST or an Applicant Summary Statement for the transfer in which the gift exemption is claimed.
- With the transfer paperwork: attach the completed and signed MV-13ST, signed by all transferors and transferees, to the MV-1, MV-4ST or Applicant Summary Statement.
- Out-of-state gifts: include the donor's proof that sales tax was paid in a reciprocal state, as described under required documents.
- Questions: visit www.pa.gov/dmv or call 717-412-5300. TTY callers dial 711.
The form header lists the Bureau of Motor Vehicles at 1101 South Front Street, Harrisburg, PA 17104, but it prints no instruction to mail the affidavit there on its own. Confirm where to send the full package with PennDOT. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Claiming the gift exemption when the vehicle is given in exchange for goods, services or monetary value; the form says the exemption may not be used then.
- Having only some of the parties sign: the form must be completed by all transferees and transferors.
- Writing a business's tax number in the PA DL/Photo ID field; businesses use the Business ID number, such as an E.I.N.
- Leaving the relationship line blank after answering Yes to whether the transferee is related to the transferor.
- Submitting the MV-13ST alone instead of with Form MV-1, Form MV-4ST or an Applicant Summary Statement.
- Gifting a vehicle bought out of state without the donor's proof of sales tax paid in a reciprocal state.
- Offering an out-of-state registration card with no sales tax printed on it and no verification from the previous title jurisdiction.
- Giving false information on the affidavit, which the form warns can bring criminal prosecution and one year of driving privilege revocation.
Frequently asked questions
What is the MV-13ST form?
The MV-13ST is the Affidavit of Gift from the PennDOT Bureau of Motor Vehicles. Transferors and transferees sign it under penalty of perjury to say nothing of value was exchanged, which supports a gift exemption (Exemption 13) from Pennsylvania Sales and Use Tax.
Who has to sign Form MV-13ST?
All transferors (sellers) and all transferees (buyers) must complete and sign it. The form has room for two of each, with a name, ID number, date of birth, address, signature and date for every person.
What do I submit with the MV-13ST?
Submit it with Form MV-1, Form MV-4ST or an Applicant Summary Statement, for the transfer in which the gift exemption is claimed. The form prints no separate filing address or channel of its own.
Can I use the MV-13ST if the car was not a pure gift?
No. The form defines a gift as a vehicle transferred without consideration or compensation, and says the exemption may not be used when the gift is given in exchange for goods, services or monetary value.
What proof is needed to gift a car bought in another state?
The donor must show that sales tax was paid in a reciprocal state. Accepted proof includes a donor affidavit with the VIN plus a cancelled check and bill of sale, the out-of-state title or registration card, or an out-of-state dealership affidavit. The form lists five options.
What happens if there is no proof that sales tax was paid?
Sales tax must be paid on the vehicle's current fair market value. The same applies when the tax was paid in a non-reciprocal state. Contact PennDOT at 717-412-5300 for the details of how the tax is calculated and paid.
Do I list a driver's license or a business ID on the MV-13ST?
Individuals list their PA Driver's License (PA DL) or Photo ID number. Businesses list their Business ID number, such as an E.I.N. The same field on the form is used for either.
Can I fill out the MV-13ST online on FillingPDF?
Yes. You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not submit the form to PennDOT; you submit it with your MV-1, MV-4ST or Applicant Summary Statement.
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