Tennessee Form RV-F1301201, the Affidavit of Non-Dealer Transfers of Motor Vehicles and Boats, is the one-page sworn statement you file with your County Clerk to document a private vehicle transfer that qualifies for a sales tax exemption. Use it when you gift a vehicle, sell one to a lineal relative, or transfer one at a price well below market value. Without it, the clerk collects Tennessee’s 7 percent state sales tax plus a 2.25 percent single-article tax on the price, and often a local tax on top.1Tennessee Department of Revenue. VTR-34 – Sales Tax on a Vehicle Purchase
When the Affidavit Applies
The Tennessee Department of Revenue recognizes three situations for this form: outright gifts, low-selling-price sales, and transfers between lineal relatives.2Tennessee Department of Revenue. Titling a Vehicle
A gift means no money and no other value changed hands. Not cash, not a trade, not services, and not the assumption of a loan balance. Any individual can gift a vehicle to any other individual, and a business can gift one to an individual too, so the exemption is not restricted to family.3Tennessee Department of Revenue. GI-11 – Who Can Gift a Vehicle
A low-selling-price sale is a genuine sale for less than market value. You report the real dollar amount paid.
A lineal relative transfer is one between parents and children or grandparents and grandchildren. Lineal relatives can use the form at any price, gift or sale. Siblings, cousins, aunts, and uncles are not lineal relatives, so a transfer between them only qualifies if it’s a true gift with zero consideration. Vehicle transfers between spouses under a divorce decree are handled under a separate statutory exemption.4Justia Law. Tennessee Code 67-6-306 – Divorce – Transfer of Automobile Between Spouses
Filling Out the Form
Download Form RV-F1301201 from the Department of Revenue’s title and registration forms page, or pick up a paper copy at the County Clerk’s office.5Tennessee Department of Revenue. Title and Registration Forms It’s one page, but every field matters.
Vehicle Information
The seller enters the model year, make, and full Vehicle Identification Number (or the serial number for a boat).6Tennessee Department of Revenue. RV-F1301201 – Affidavit of Non-dealer Transfers of Motor Vehicles and Boats Copy the VIN straight from the title or the driver’s-side door jamb. One transposed digit will delay your title. VINs on vehicles built after 1981 are 17 characters.
Seller and Buyer
Both parties write in their full legal name, street address, city, state, and ZIP. Use the name as it appears on your government-issued ID. The seller’s name must match the certificate of title. If it doesn’t (a marriage or name change since the title was issued, for instance), bring documentation to the clerk’s office.
Sales Price
This is the field the Department of Revenue cares most about. Enter the total consideration, meaning everything the buyer paid or gave, including any amount paid to a third party such as a lienholder.6Tennessee Department of Revenue. RV-F1301201 – Affidavit of Non-dealer Transfers of Motor Vehicles and Boats For a true gift, write $0. For a low-price family sale, write the actual dollar amount. If the buyer is taking over an existing car loan, the outstanding balance counts as consideration, so the transaction is not a $0 gift.
Signatures
Both parties sign and date. The signature line sits under a printed oath: “Under the penalties of perjury, I swear that the foregoing information is true and correct.”6Tennessee Department of Revenue. RV-F1301201 – Affidavit of Non-dealer Transfers of Motor Vehicles and Boats Because it’s a sworn affidavit, be ready to sign in front of a notary. Many County Clerks offer notary services on site, as do most banks and shipping stores.
What to Bring to the County Clerk
The affidavit alone won’t title the vehicle. When the buyer visits the clerk, bring:
- The certificate of title, signed by the seller in the first available reassignment section on the back. If every reassignment slot is filled, you’ll need a title extension form instead.7Vehicle Services County Clerk Guide. Transfer of Ownership
- The completed Form RV-F1301201, signed by both parties.
- A valid photo ID for the buyer. The clerk compares it against the affidavit and title.
- An odometer disclosure for any vehicle with a 2011 or newer model year that is less than 20 years old. Vehicles from model year 2010 or older are exempt after 10 years. The reading is usually captured on the title itself; a separate disclosure statement is used if there’s no space.8Tennessee Department of Revenue. VT-4 – Odometer Disclosure and Exemption
- Proof of Tennessee liability insurance.
If a lienholder still holds the physical title, the seller can execute a separate bill of sale that includes the lienholder’s name and address in place of signing the title.7Vehicle Services County Clerk Guide. Transfer of Ownership
Fees the Affidavit Does Not Waive
The exemption applies to sales tax only. You still owe title and registration fees. A title with a plate transfer runs about $17.50.9Knox County Clerk. Tennessee Sales Tax and Other Fees New standard plates cost $26.50 for a passenger vehicle or $19.50 for a motorcycle.10Tennessee Department of Revenue. VR-4 – Registration Fees Most counties also impose a wheel tax that varies by county and vehicle type. Call the clerk before you go so you know the total. Cash and checks are always accepted; card payments may carry a convenience fee.
After You File
Once the clerk accepts your paperwork and fees, the transaction goes into the state’s system. The Department of Revenue reports that most new titles are mailed within 24 to 48 hours of processing.11Tennessee Department of Revenue. VTR-4 – When Title Can Be Expected in the Mail The title goes to the address listed on the application, or to the lienholder if there’s an active lien. In most cases you’ll have the physical title within about a week. If nothing arrives after two or three weeks, call the clerk to confirm the application was processed and the mailing address on file is correct.
Federal Gift Tax
Tennessee has no state gift tax, but the IRS has one. If the fair market value of a gifted vehicle exceeds the annual federal gift tax exclusion — $19,000 for 2026 — the giver may need to file IRS Form 709.12Internal Revenue Service. Gifts and Inheritances Filing Form 709 doesn’t automatically mean you owe tax. The lifetime gift and estate exclusion ($15,000,000 in 2026) usually absorbs the gift, but the IRS still wants the return.13Internal Revenue Service. What’s New — Estate and Gift Tax The reporting obligation is on the giver alone. The recipient owes no federal income tax on the vehicle. Gifts below $19,000 in value need no federal filing.
Penalties for a False Affidavit
The perjury warning on the form is enforceable. Tennessee’s perjury statute reaches false statements made on official documents that carry a perjury warning on their face, which describes this affidavit exactly.14Justia Law. Tennessee Code 39-16-702 – Perjury Perjury is a Class A misdemeanor, punishable by up to 11 months and 29 days in jail, a fine of up to $2,500, or both.15Justia Law. Tennessee Code 40-35-111 – Authorized Terms of Imprisonment and Fines for Felonies and Misdemeanors
On the tax side, the Department of Revenue can assess the sales tax you should have paid, a penalty of 5 percent per month up to 25 percent of the unpaid amount, and interest at the current rate.16Tennessee Department of Revenue. GEN-16 – Penalties and Interest The most common mistake is entering $0 when the buyer actually paid something, including taking over a loan. If any value changed hands, report the real number.