A Missouri sales tax affidavit is Form 768, a sworn statement you file with the Department of Revenue to explain why a vehicle, boat, or outboard motor transfer should not be taxed at the standard 4.225% state rate plus local taxes. You’ll typically need it when a vehicle is given as a gift, swapped in an even trade, or brought in after sales tax was already paid to another state. Without it, the Department of Revenue treats every title transfer as a retail sale and taxes the full fair market value.
When Form 768 Is Required
The most common trigger is a gift. Under Missouri’s sales tax regulation for motor vehicles, if the previous owner already titled the vehicle and paid tax on it, the person receiving it as a genuine gift owes no state or local sales tax when titling it in their own name.1Legal Information Institute. 12 CSR 10-103.350 – Sales Tax on Motor Vehicles The exemption is not limited to family. A friend, neighbor, or anyone else who receives a previously taxed vehicle qualifies, provided no money changes hands and the affidavit is completed.
Even trades are the next most frequent situation. When two people swap vehicles of equal value with no cash payment, each party files the affidavit to document that no sale occurred. If the trade is uneven and one side pays the difference, sales tax applies to that cash portion.
You also need Form 768 when you’ve already paid sales tax to another state and are now registering in Missouri. The affidavit, along with proof of the prior payment, prevents double taxation. Missouri credits tax paid elsewhere, so you’d only owe the difference if Missouri’s combined rate is higher. Other uses include correcting a clerical error on an existing title that might otherwise look like a new taxable transaction, and certain exemptions for out-of-state military members stationed in Missouri.
The Six Affidavit Types on the Form
Form 768 is not a single-purpose document. It combines six affidavit types, and you check the box that matches your situation:2Missouri Department of Revenue. Additional Motor Vehicle Form Information
- Non-Use, for licensing a vehicle that hasn’t been driven on public roads so the registration fee can be prorated. Notarization is required.
- Gift, for a vehicle given at no cost.
- Vehicle Out-of-State, for renewing plates while the vehicle is physically outside Missouri and hasn’t been in the state during the 60 days before your application. This waives the safety inspection for that renewal.
- Abandoned Vehicle on Real Property, when a vehicle was left on real estate you own or have purchased and you’re claiming title.
- Repossession Certification, for repossessing a boat, vessel, or outboard motor. Written consent from all owners and lienholders on record is required, or they must be notified. Notarization is required.
- Other, a catch-all for sworn statements that don’t fit the first five, such as an even trade, credit for tax paid in another state, or a title correction.
Most people filing for gift transfers or even trades check “Gift” or “Other.” If the situation doesn’t map cleanly to the first five, “Other” with a clear written explanation is the right choice.
Completing the Form
You can download Form 768 as a PDF from the Missouri Department of Revenue website or pick up a paper copy at any license office.3Missouri Department of Revenue. Form 768 General Affidavit It asks for the vehicle’s year, make, model, Vehicle Identification Number, original title number, and current license plate number. Every field must match the existing title exactly. A mismatch between the VIN on the affidavit and the VIN on the title is one of the fastest ways to get paperwork rejected.
Watercraft use a separate titling form (Form DOR-93) rather than the standard motor vehicle title application. Form 768 itself is built around motor vehicle fields, so if you’re transferring a boat or vessel, confirm the correct combination of forms with your local license office.
The written explanation is where people tend to over- or under-explain. For a gift, state who is giving the vehicle to whom, the relationship, and that no money was exchanged. Something like “John Smith is gifting this vehicle to his daughter Jane Smith. No payment was made” is enough. For an even trade, identify both vehicles, both parties, and confirm no cash changed hands. For a claim of tax paid in another state, name the state, the amount paid, and attach a receipt or the prior state’s title showing that payment. Aim for a statement specific enough that an auditor reading it years later would understand exactly what happened.
Notarization
Form 768 has a notary section where you sign under oath in front of a commissioned notary public who then applies their seal and signature. The form itself warns that any false statement is a violation of law punishable by fine, imprisonment, or both.3Missouri Department of Revenue. Form 768 General Affidavit The Department of Revenue’s guidance specifically requires notarization for the Non-Use and Repossession affidavit types, but getting any Form 768 notarized is standard practice and license offices expect it.2Missouri Department of Revenue. Additional Motor Vehicle Form Information An unnotarized affidavit on a gift or trade may be rejected at the counter.
Missouri caps notary fees at $5 per signature for a jurat, the notarial act used for sworn statements.4Missouri Revisor of Statutes. Missouri Code 486.685 – Maximum Fees for Notarial Acts Most license offices have a notary on staff and charge $2, which is often the easiest option if you’re already filing in person.3Missouri Department of Revenue. Form 768 General Affidavit Don’t sign the form before you’re in front of the notary. They need to witness the signature, and a pre-signed affidavit will be refused.
The 30-Day Deadline
Missouri gives you 30 days from the date of purchase or transfer to title the vehicle and pay any applicable sales tax. Miss that window and a $25 penalty kicks in on day 31. The penalty grows by another $25 for every additional 30 days you’re late, up to a maximum of $200.5Missouri Department of Revenue. Buying a Vehicle The deadline applies to gift recipients and trade participants the same way it applies to buyers. The clock starts the day you take ownership, not the day you get around to the paperwork.
Fees and Where to File
When you submit your affidavit and title application, you’ll pay a title fee and a processing fee. For motor vehicles, the title fee is $8.50 and the processing fee is $9.6Missouri Department of Revenue. Motor Vehicle Titling and Registration For vessels, the title fee is $7.50 and the processing fee is $9.7Missouri Department of Revenue. Motor Vehicle Fees If your affidavit establishes that the transfer is tax-exempt, you won’t owe sales tax on top of these fees.
Bring the notarized affidavit to any Missouri Department of Revenue license office along with the original title (signed over to you where applicable) and any required safety or emissions inspection reports. You can also mail documents to the central state office, though an in-person visit lets you catch problems on the spot.
Penalties for a False Statement
Form 768 is a sworn statement, and understating a price or labeling a sale as a “gift” to dodge tax carries real consequences. Making a false declaration on a sworn document is a class B misdemeanor under Missouri law.8Missouri Revisor of Statutes. Missouri Code 575.060 – Making a False Declaration If the false statement rises to perjury, meaning you knowingly testified falsely to a material fact under oath with intent to deceive, the charge becomes a class E felony.9Missouri Revisor of Statutes. Missouri Code 575.040 – Perjury The Department of Revenue can also assess the tax you tried to avoid along with interest and late penalties.
Federal Gift Tax on High-Value Transfers
Form 768 handles the state side of a gift, but federal rules can still apply on a valuable vehicle or boat. For 2026, the IRS annual gift tax exclusion is $19,000 per recipient, and married couples who elect to split gifts can effectively double that to $38,000.10Internal Revenue Service. Frequently Asked Questions on Gift Taxes If the fair market value of the gifted vehicle exceeds the exclusion, the donor must file IRS Form 709.11Internal Revenue Service. Gift Tax Filing Form 709 doesn’t automatically mean owing federal gift tax; it reports the gift and reduces the donor’s lifetime unified credit. Most people never owe actual gift tax because the lifetime exclusion is in the millions, but the return still has to be filed when the annual exclusion is exceeded.