{"article":{"id":360059970192,"url":"https://revenue1.zendesk.com/api/v2/help_center/en-us/articles/360059970192.json","html_url":"https://revenue.support.tn.gov/hc/en-us/articles/360059970192-GI-13-Car-Sales-to-Relatives-are-Not-Subject-to-Sales-Tax","author_id":367330039,"comments_disabled":true,"draft":false,"promoted":false,"position":12,"vote_sum":0,"vote_count":0,"upvote_count":0,"downvote_count":0,"section_id":360013220792,"created_at":"2021-04-26T20:01:03Z","updated_at":"2021-04-28T20:14:13Z","name":"GI-13 - Car Sales to Relatives are Not Subject to Sales Tax","title":"GI-13 - Car Sales to Relatives are Not Subject to Sales Tax","source_locale":"en-us","locale":"en-us","outdated":false,"outdated_locales":[],"edited_at":"2021-04-28T20:12:39Z","user_segment_id":null,"permission_group_id":253646,"content_tag_ids":[],"label_names":["title and registration","car sales","lineal relative","spouses","brother","sister","children","grandparents","grandchildren","subject to sales tax","motor vehicles","parent"],"body":"<p>Car sales between people who are married, <strong>lineal relatives</strong> or spouses of lineal relatives or siblings are not subject to sales or use tax. However, you must complete the Affidavit of Non-Dealer Transfer of Motor Vehicles and Boats form, found <a href=\"https://www.tn.gov/content/dam/tn/revenue/documents/forms/sales/f1301201Fill-in.pdf\">here</a>, to report the sale to the Department of Revenue.</p>\n<p><strong>Lineal relative</strong> transfers that qualify for the exemption include:</p>\n<ul>\n<li>Spouses;</li>\n<li>Brothers or sisters;</li>\n<li>Parents and children;</li>\n<li>Grandparents and grandchildren; and</li>\n<li>Great grandparents and great grandchildren.</li>\n</ul>","user_segment_ids":[]}}