在加州，有幾種親屬關係之間贈與是豁免Sales Tax的。其它州估計也類似

Family Transfers
The Sales and Use Tax Law provides an exemption from the use tax when the person selling a vehicle, vessel, or aircraft is related to the purchaser as either:

• Parent
• Grandparent
• Grandchild
• Child
• Spouse
• Brother or sister, if both are under age of 18 and related by blood or adoption.