SF 61: Motor vehicle sales to family members-not taxable.
SF 61 status: Enacted — Assigned Chapter Number 79 (updated Mar 8, 2026).
OpenStates summary
What this bill does
Overall score


Bill summary
OfficialThis act exempts the sales of motor vehicles by family members to family members from excise tax. To qualify for the exemption, (1) the sale or transfer of the motor vehicle must be made by an immediate family member to an immediate family member. For purposes of this act, an immediate family member is a parent, child,...
Key analysis
Impact analysis
Environment
Benefits
- No direct environmental impact identified.
Risks
- No direct environmental impact identified.
Economy
Benefits
- Removes double-taxation on used vehicle transfers.
- Lowers direct costs for household vehicle transactions.
Risks
- Reduces total state tax revenue from vehicle excise fees.
Society
Benefits
- Simplifies vehicle transfers within families.
- Reduces financial burden during familial wealth transfers.
Risks
- Limited to specifically defined family relationships.
How trustworthy & consequential it is
Source
OpenStates
Confidence
lowlow
Analysis status
OpenStates summary
Potential reduction in state general fund revenue.
Analysis based on limited OpenStates abstract.
Where it stands
Introduced
CompleteCommittee
CompleteFloor
CompleteGovernor
CompleteEnacted
CompleteHow it affects your district
Set your location
Add your district to see how this bill may affect your community and who to contact.
Take action
Contact your representatives
Let them know how you feel about this bill.
Share your view
Join the discussion and see what others are saying.
Track this bill
Stay updated on progress and changes.