The form that explains a price. Tennessee taxes the buyer on what changed hands, so a transfer that is a gift, a transfer to a close relative, or a sale at 75 per cent or less of book value needs this affidavit going in with the application - sworn under penalty of perjury, by both of you. It is the only tax document in a private Tennessee sale that a seller signs.
Written against RV-F1301201 (Rev 5-22), issued under Tenn. Code Ann. 67-6-102 and the Department's County Clerk Sales and Use Tax Manual. This is a sales-tax document, not a transfer document. It goes in with the assigned title and the buyer's application; on its own it moves nothing and proves nothing about ownership.
Two documents, and they are not the same thing. Take the blank RV-F1301201 from the tn.gov copy so you get the revision that is current today.
This is the actual RV-F1301201, rendered from the PDF the Tennessee Department of Revenue publishes and completed end to end: letterhead, every field, and the blocks at the foot.
Relative transfer, or gift transfer or low selling price to a person other than a tax-exempt relative.
Watch out: Read the printed list of relatives before you tick the first one. Siblings are on it, cousins are not, and a step-parent is not named anywhere on the form.
Your name, address, phone and driver licence or federal employer number.
Watch out: Print, do not sign, in this block. The signature line is at the foot and the perjury clause sits directly above it.
The same details for the person receiving the vehicle.
Watch out: Their address decides the local tax rate the clerk applies, so an out-of-date one costs the buyer money even when the transfer itself is exempt.
What the vehicle would actually sell for, referenced to an authoritative pricing manual.
Watch out: This is not the price. On a gift the price is nothing and the value is still whatever the guide says, and the clerk uses the value to decide whether the exemption is plausible.
One line stating how the two of you are related, where a relative transfer is being claimed.
Watch out: Write the relationship in the words the form's own list uses. Grandmother to granddaughter is on it; family friend is not a relationship.
Signed and dated by the transferor and the transferee.
Watch out: Read the sentence above the line before you sign it. It says this document correctly states the total amount of consideration for the transfer, and it is the sentence the Department relies on if it later disagrees.
| On the form | What to put in it |
|---|---|
| The two boxes at the top | Relative transfer, whose printed list is spouses, siblings, lineal relatives - children, grandchildren, great-grandchildren, parents, grandparents and great-grandparents - and the spouses of children, grandchildren and great-grandchildren. Or gift transfer or low selling price to a person other than a tax-exempt relative. |
| Seller or transferor column | Name, address, city, state and ZIP, phone, and a federal employer number or driver licence number. |
| Purchaser or transferee column | The same five lines again, for the other side. |
| Vehicle or boat information | Year, make and vehicle identification number, filled in by the seller. |
| Date of sale and fair market value | The day it changed hands, and what the vehicle is actually worth - which the form ties to the most recent issue of an authoritative pricing manual such as the N.A.D.A. Official Used Car Guide, SE Edition. |
| Lien questions | Is there a lien, yes or no; the amount outstanding; and the lienholder's name. |
| Relationship | One line for the relationship between the two parties, which is what carries a relative transfer. |
| The considerations box | Only for a gift or low selling price: money involved, loan assumption or pay-off, services or labour performed and their value, an other line to explain, and a trade-in with its own value and description. |
| Total sales price | With the definition printed beside it - the total amount of consideration paid by the purchaser, including any money paid to a third party such as a lienholder, and $0 where none was given. |
| Reason for a low price | A free line, used where the sales price is below the average value. |
| Both signatures | The perjury clause runs above them and both parties sign and date. |
Every line here was read off RV-F1301201 (Rev 5-22) itself — the PDF is here — and off the Tennessee Department of Revenue pages. This is plain-language help with a form, not legal advice, and where our wording and the agency's differ, theirs governs.
Back to all Tennessee seller paperwork, or what selling a car in Tennessee involves.