This depends on the state -- to give your vehicle to someone else as a gift, there cannot be a lien on the vehicle. If the owner has the title, they will need to sign off as the seller, and the person receiving the vehicle will sign as the purchaser. For the sales price write "gift" or "zero $0 dollars." The purchaser can then take the title to their local tax collector's office and apply for a title in their name. There will be applicable fees for transferring the title to their name. The seller does not have to be present as long as they have signed and given the title to the purchaser. No sales tax will be charged when a vehicle is gifted.