The donor of a vehicle purchased out-of-state that is to be given as a "Gift", must provide proof that sales tax was paid in a reciprocal state. If the vehicle is being given as a gift, the Form MV-13ST(opens in a new tab) (PDF), "Affidavit of Gift" must be attached to the title application.1. Enter the date of the gift. The gift letter should begin with the date and contact information of both the giver and the receiver. This includes full names, addresses, and phone numbers. The clerk with have you fill out an MV13ST. This is the gift exemption form. In Pennsylvania, gifting a vehicle requires a title transfer to establish the recipient as the new legal owner. A gift letter is an important, formal, legal piece of documentation that can help explain that a (usually rather large) sum of money was gifted to you. This form is used to obtain a Pennsylvania Certificate of Title for vehicles not currently titled in Pennsylvania, or which were repossessed (1.