Secretary of State
All of the conditions that apply when buying a vehicle from an individual also apply when buying from a family member. The use tax isn’t due with sales or transfers to a father, mother, son, daughter, brother, sister, husband, wife, grandparents, grandchildren, stepfather, stepmother, stepchild, stepsister, stepbrother, father-in-law, mother-in-law, brother-in-law, sister-in-law, son-in-law, daughter-in-law, grandparent-in-law, legal ward or legal guardian of the previous owner. However, if a family member has died, the requirements for transferring the registration and title will vary, depending on circumstances, including whether the estate is in probate.
If you inherit or purchase a vehicle from an immediate family member, no use tax is due.