All entries must be printed or typed except for signatures. This claim for exemption is based on a transfer of a motor vehicle as a gift.This claim for exemption is based on a transfer of a motor vehicle between certain family members. The MVU-24 Affidavit is essential for claiming a sales or use tax exemption for motor vehicles transferred as gifts in Massachusetts. Complete the online form. This claim for exemption is based on the transfer of a motor vehicle to or from a business entity. Motor Vehicle Transferred: Year. Make. Model.