Sales Tax on Vehicle Purchased from immediate family member

I have not researched the statute, so am not going to opine on what it does say. Under most Georgia laws, the definition of a family member does not include sons-in-law or daughters-in-law. Therefore, while your daughter's husband is family to you, under most state laws he is a stranger to you. In fact, under many Georgia laws, the stepgrandchildren would normally also not be considered your family members. If they are considered family members under the laws relating to sales tax on the transfer of a vehicle purchased from an immediate family member, that would be an exception to the general rule that people not related to you by blood or adoption are not considered to be your family. Your statement also contains an incorrect statement about assets being marital assets under Georgia law. In Georgia, we are not a community property state, and there are no such things as "marital" assets except in the narrow case where a couple is getting divorced. For ALL other purposes, if a person's name is on the title, the asset belongs to that person. In other words, it doesn't matter if your daughter was the one who used the car, or whether the intent when she and her husband bought it, for state law purposes it was HIS car if his was the only name on the title. If he had died, she would have had to deal with his probate estate in order to receive it, and if he had a creditor problem, his creditors could have tried to take it, and she would have had not claim on it at all. As I said, the statute in question, in treating stepgrandchildren as if they were part of the family, is making an exception to the general rule. That may be because, at least in my experience as an estate planning attorney, more people will treat stepgrandchildren as "real" family than will treat their sons-in-law or daughters-in-law that way. But I'm actually surprised that you were told that stepgrandchildren were treated as your family for that purpose. The fact that your son-in-law isn't treated as family doesn't surprise me at all. It's also not a sales tax any longer. It's a title transfer ad valorem tax.