Arizona Vehicle Bill of Sale
Two official ADOT MVD bill of sale forms; the bill of sale proves a private-party sale to avoid 5.6% use tax.
Introduction
An Arizona vehicle bill of sale records a private car sale, the parties, the vehicle, the price, and the as-is terms. Arizona is one of the states that publishes an official form, and in fact two. The Arizona Department of Transportation Motor Vehicle Division (ADOT MVD) issues Form 48-2004 Bill of Sale and Form 38-1306 Title Transfer Bill of Sale, the latter for a vehicle already titled in Arizona. Both carry a notary and MVD-agent acknowledgment block, and ADOT used-vehicle guidance states that a title transfer bill of sale being provided should be signed and notarized, though MVD discontinued notarizing the seller's signature on the title certificate itself around October 2022, so confirm the current requirement with MVD. The bill of sale does not by itself transfer ownership. Under A.R.S. Section 28-2058, the endorsed certificate of title or title transfer form conveys the vehicle, and the buyer must apply for title and registration within 15 days of the transfer. The standout Arizona angle is tax. Private-party, casual sales are not subject to Arizona use tax, and the bill of sale serves as proof the seller was a private party and not a dealer, which is what prevents MVD from assessing 5.6 percent use tax at registration. DocDraft drafts an Arizona vehicle bill of sale from your facts, with attorney review available.
Key Things to Know
- 1
Arizona publishes two official bill of sale forms. The Arizona Department of Transportation Motor Vehicle Division (ADOT MVD) issues Form 48-2004 Bill of Sale and Form 38-1306 Title Transfer Bill of Sale, the latter for a vehicle already titled in Arizona. The bill of sale is strongly recommended supporting documentation and is required where the title has no space to record the purchase price. Confirm the current form revisions with ADOT MVD.
- 2
The ADOT forms carry a notary acknowledgment block, and notarization may be expected. Forms 48-2004 and 38-1306 include a notary or MVD-agent acknowledgment block, and ADOT used-vehicle guidance states that a title transfer bill of sale being provided should be signed and notarized. MVD discontinued notarizing the seller's signature on the title certificate itself around October 2022, so confirm the current notarization requirement with ADOT MVD.
- 3
The seller must disclose the odometer reading at transfer. A.R.S. Section 28-2058 requires the owner to deliver an odometer mileage disclosure statement in a form prescribed by the director, and the federal 49 CFR 580 baseline applies, with a 20-year disclosure window for model year 2011 and newer vehicles. Form 48-2004 contains no odometer block, while Form 38-1306 integrates the disclosure.
- 4
Private-party sales are not subject to Arizona use tax. A casual, private-party vehicle sale is not subject to Arizona transaction privilege tax or use tax. The bill of sale serves as proof that the seller was a private party and not a dealer, which is what keeps MVD from assessing 5.6 percent use tax at registration. Confirm tax details with the Arizona Department of Revenue.
- 5
You title and register with Arizona MVD within 15 days. The office is the Arizona MVD (ADOT). Under A.R.S. Section 28-2058, the acquiring owner must apply for registration or a certificate of title, or both, within 15 days after the seller transfers or assigns the certificate of title or interest in the vehicle.
- 6
The bill of sale is supplementary, not the transfer instrument. Ownership transfers through the endorsed certificate of title or title transfer form under A.R.S. Section 28-2058. The bill of sale is supporting documentation, mandatory where the title cannot record the purchase price and recommended to evidence a private-party sale for tax purposes.
- 7
The Arizona difference is the use-tax-proof role. Because private-party sales are not subject to Arizona use tax, the bill of sale is the document that proves a casual, non-dealer sale and prevents MVD from charging 5.6 percent use tax at registration, which sets Arizona apart from states where the bill of sale is mainly a private receipt.
Key decisions before you file
Before you file a Bill of Sale in Arizona, a few decisions shape the document: which option to choose and what each one means. The Bill of Sale guide walks through them.
Open the Bill of Sale guideCustomize your Bill of Sale Template with DocDraft
Arizona Requirements for Bill of Sale
Arizona publishes Form 48-2004 Bill of Sale and Form 38-1306 Title Transfer Bill of Sale through ADOT MVD, the latter for a vehicle already titled in Arizona. The bill of sale is strongly recommended supporting documentation and is required where the title has no space to record the purchase price. Confirm the current form revisions with ADOT MVD.
Forms 48-2004 and 38-1306 carry a notary or MVD-agent acknowledgment block, and ADOT used-vehicle guidance states that a title transfer bill of sale being provided should be signed and notarized. MVD discontinued notarizing the title certificate signature itself around October 2022, so confirm the current notarization requirement with ADOT MVD.
Identify the vehicle by VIN, year, make, model, body type, and color, and identify the seller and buyer by name and address, with the sale price and the date of sale, so the bill of sale matches the title being assigned.
A.R.S. Section 28-2058 requires the owner to deliver an odometer mileage disclosure statement in a form prescribed by the director, and the federal 49 CFR 580 baseline applies. Form 48-2004 contains no odometer block, while Form 38-1306 integrates the disclosure.
A casual, private-party vehicle sale is not subject to Arizona transaction privilege tax or use tax. The bill of sale serves as proof the seller was a private party and not a dealer, which keeps MVD from assessing 5.6 percent use tax at registration. Use-tax exposure mainly applies to out-of-state or dealer purchases. Confirm tax details with the Arizona Department of Revenue.
Keep the bill of sale as documentation that the transaction was a private-party, non-dealer sale. This proof of casual sale is what prevents MVD from charging 5.6 percent use tax at registration, so a complete, accurate bill of sale supports the tax-exempt private-party treatment.
Title and register the vehicle with the Arizona MVD (ADOT). Ownership transfers through the endorsed certificate of title or title transfer form under A.R.S. Section 28-2058. Bring the endorsed title and keep the bill of sale as supporting documentation, including as proof of a private-party sale.
Under A.R.S. Section 28-2058, the acquiring owner must apply for registration or a certificate of title, or both, within 15 days after the seller transfers or assigns the certificate of title or interest in the vehicle.
Frequently Asked Questions
Arizona does not use the bill of sale as the operative transfer instrument. Ownership transfers through the endorsed certificate of title or title transfer form under A.R.S. Section 28-2058. The bill of sale is supporting documentation, and it is required where the title has no space to record the purchase price. Arizona publishes Form 48-2004 Bill of Sale and Form 38-1306 Title Transfer Bill of Sale through ADOT MVD, and the bill of sale is strongly recommended to evidence a private-party sale.
The ADOT MVD forms 48-2004 and 38-1306 carry a notary or MVD-agent acknowledgment block, and ADOT used-vehicle guidance states that a title transfer bill of sale being provided should be signed and notarized. MVD discontinued notarizing the seller's signature on the title certificate itself around October 2022, so the requirement can vary by document and situation. Confirm the current notarization requirement with ADOT MVD before completing the sale.
Yes. The Arizona Department of Transportation Motor Vehicle Division (ADOT MVD) publishes two official forms. Form 48-2004 is the Bill of Sale, and Form 38-1306 is the Title Transfer Bill of Sale, used for a vehicle currently titled in Arizona. The bill of sale is strongly recommended supporting documentation and is required where the title has no space to record the purchase price. Confirm the current form revisions on the ADOT MVD forms library.
A private-party, casual vehicle sale in Arizona is not subject to Arizona transaction privilege tax or use tax. The bill of sale serves as proof that the seller was a private party and not a dealer, which is what keeps MVD from assessing 5.6 percent use tax at registration. Use-tax exposure mainly applies to out-of-state or dealer purchases. Confirm current tax details with the Arizona Department of Revenue.
You title and register a vehicle with the Arizona MVD (ADOT). Under A.R.S. Section 28-2058, the acquiring owner must apply for registration or a certificate of title, or both, within 15 days after the seller transfers or assigns the certificate of title or interest in the vehicle. Bring the endorsed certificate of title or title transfer form, and keep the bill of sale as supporting documentation, including as proof of a private-party sale.
An Arizona vehicle bill of sale should name the seller and buyer, describe the vehicle by VIN, year, make, model, body, and color, state the sale price, record the odometer reading and disclosure, and note the as-is condition along with the date and both signatures. Because the ADOT MVD forms carry a notary acknowledgment block, a notarized bill of sale may be expected, so confirm with MVD. Keep it with the endorsed certificate of title as proof of a private-party sale.