Form MVU-24, Affidavit in Support of a Claim for Exemption From Sales or Use Tax for a Motor Vehicle Transferred as a gift, is a Motor Vehicle Sales and Use (MVU) Tax Form, which is used in Massachusetts when a donee (a recipient of the automobile) needs to verify they are exempt from paying tax on a received vehicle as a gift from a non-family member. The document is supposed to be filled out by a donor (a person who gifted an automobile) and signed by both the donor and donee. Transferring full ownership of the automobile to the donee is exempt from taxes if a donor paid Massachusetts sales tax before.
Form MVU-24 is issued by the Massachusetts Department of Revenue and was last revised in April 1999.
A fillable MVU-24 Form is available for download below.