Updated October 11, 2026. Quick answer: A vehicle bill of sale is a state-law question with a federal odometer rule on top. In Texas, Florida and Georgia, none makes a stand-alone bill of sale the legal transfer document: Texas moves ownership with the signed title and Form 130-U, Florida with the title plus the HSMV 82050 notice, and Georgia asks for a bill of sale (Form T-7) by name only when the vehicle needs no title. Tax differs more than paperwork: Texas 6.25 percent, Florida 6 percent plus county surtax, and Georgia a 7.0 percent title tax on fair market value.
The rules in three states
| State | Is a bill of sale required? | Official form | Tax on a private sale |
|---|---|---|---|
| Texas | Not required as a separate document; signed title and Form 130-U with the price | No state form; Form 130-U is the title application and VTR-346 the seller’s notice | 6.25% of total consideration, paid by the buyer when titled |
| Florida | Title is the transfer instrument; FLHSMV says sellers must file the 82050 notice | HSMV 82050, Notice of Sale and/or Bill of Sale | 6% plus county surtax on the first $5,000, collected at titling |
| Georgia | Asked for by name when the vehicle is 1985 or older and needs no title | Form T-7, Bill of Sale | 7.0% TAVT on fair market value, paid at titling |
Notary and witnesses
None of the three states’ bill of sale or title paperwork that we read requires a notary or a witness. Florida’s FLHSMV goes as far as “FLHSMV recommends having it notarized” for the 82050, which is advice, not a rule. A notarized copy is cheap extra proof if the price or the date is ever disputed.
What every state shares: the federal odometer rule
Federal law, 49 U.S.C. 32705, requires that a transferor “shall give the transferee the following written disclosure” of the odometer mileage. The regulation says “the transferor shall disclose the mileage to the transferee” on the title or a reassignment document. Under 49 CFR 580.17 a vehicle from model year 2011 or later is exempt once transferred “at least 20 years after January 1 of the calendar year”, and a model year 2010 or older vehicle is exempt at 10 years.
Whatever your state requires, write the sale down
A signed record of the price, date, VIN and odometer reading is useful in any state, whatever the state’s own forms require. LawDepot builds a vehicle bill of sale you can fill in and print.
Make a bill of sale at LawDepot
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When a written bill of sale matters most
The Uniform Commercial Code’s statute of frauds, section 2-201, says a contract for the sale of goods “for the price of $500 or more is not enforceable” unless there is a signed writing that fits the section’s terms. In our reading a vehicle is goods and a signed bill of sale is the simplest writing to have. It also does the job a title cannot: it records the price and the date in the seller’s own hands.
Tax on the sale for the seller
A private seller usually has no sales tax to collect in these three states, because the buyer pays at titling. The seller’s own question is income tax. The IRS says a loss on personal-use property such as a car is not deductible: “such as your home or car, aren’t tax deductible”. A gain is taxable: “You have a capital gain if you sell the asset” for more than your basis. If you sell a car for less than you paid, the loss cannot be claimed.
Where the other states stand
This hub covers the three states where searchers ask about a vehicle bill of sale most. The other states have their own motor vehicle agency forms, deadlines and tax rates, and we have not read their primary sources, so they are not listed here. Sales tax on a private vehicle sale is a state tax with a different rate everywhere, and the same is true of title fees and deadlines.
Common mistakes
- Assuming one state’s rule applies in another. Required forms, deadlines and taxes differ by state.
- Treating the bill of sale as the transfer. In all three states the title moves ownership.
- Signing the title over in blank. Georgia treats delivering or accepting one as a misdemeanor.
- Skipping the federal odometer disclosure on a vehicle that is not yet exempt.
- Expecting to deduct the loss on a car you sold for less than you paid.
Related on this site: transferring a car title after death.
Sources
- Texas Department of Motor Vehicles, Buying or Selling a Vehicle: https://www.txdmv.gov/motorists/buying-or-selling-a-vehicle
- Texas Transportation Code chapter 501, Certificate of Title Act (Texas Legislature Online): https://statutes.capitol.texas.gov/Docs/TN/htm/TN.501.htm
- Texas Tax Code chapter 152, Taxes on Sale, Rental, and Use of Motor Vehicles (Texas Legislature Online): https://statutes.capitol.texas.gov/Docs/TX/htm/TX.152.htm
- Florida Department of Highway Safety and Motor Vehicles, Form HSMV 82050, Notice of Sale and/or Bill of Sale: https://www.flhsmv.gov/pdf/forms/82050.pdf
- Florida Highway Safety and Motor Vehicles, Selling a Vehicle in Florida: https://www.flhsmv.gov/safety-center/consumer-education/selling-vehicle-florida/
- Fla. Stat. 212.05, Sales, storage, use tax (Online Sunshine): https://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0200-0299/0212/Sections/0212.05.html
- Fla. Stat. 319.22, Transfer of ownership (Online Sunshine, Florida Legislature): https://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0300-0399/0319/Sections/0319.22.html
- Georgia Department of Revenue, Motor Vehicle Division, Form T-7, Bill of Sale (Revised 9-2022): https://dor.georgia.gov/document/document-document/t-7-bill-sale/download
- Georgia Department of Revenue, Title and Register a Vehicle Purchased in a Casual Sale: https://dor.georgia.gov/motor-vehicles/title-motor-vehicles/title-and-register-vehicle-purchased-casual-sale
- Georgia Department of Revenue, Vehicle Taxes: Title Ad Valorem Tax (TAVT) and Annual Ad Valorem: https://dor.georgia.gov/motor-vehicles/vehicle-registration-license-plates/vehicle-taxes-title-ad-valorem-tax-tavt-and
- 49 CFR part 580, Odometer Disclosure Requirements (eCFR, data as of October 1, 2026): https://www.ecfr.gov/current/title-49/subtitle-B/chapter-V/part-580
- 49 U.S.C. 32705, General requirements for transfers of motor vehicle ownership (2023 edition, GovInfo): https://www.govinfo.gov/content/pkg/USCODE-2023-title49/html/USCODE-2023-title49-subtitleVI-partC-chap327-sec32705.htm
- Uniform Commercial Code 2-201, Formal Requirements; Statute of Frauds (Cornell Legal Information Institute): https://www.law.cornell.edu/ucc/2/2-201
- Internal Revenue Service, Topic no. 409, Capital Gains and Losses: https://www.irs.gov/taxtopics/tc409
- Internal Revenue Service, Publication 544, Sales and Other Dispositions of Assets: https://www.irs.gov/publications/p544
Sources: the primary documents linked above, read on October 11, 2026. General information, not legal or tax advice. State agencies change forms, fees and deadlines, so confirm the current figure with your state motor vehicle agency before you sign or file.