California Bill of Sale (REG 135) — what it is and when you need it

California’s official bill of sale is Form REG 135, a one-page form published by the DMV. California does not legally require a bill of sale to transfer a vehicle, and REG 135 is not mandatory — any bill of sale that clearly identifies the vehicle and the two parties is acceptable. The DMV’s transfer form, REG 262, even has a built-in bill-of-sale section that can be used instead.

What a bill of sale does is record the terms of a sale — who sold what to whom, for how much, and when. This guide covers what the form captures, the specific situations where the DMV needs one, and why it is a supporting document that never stands in for the signed title.

What a California bill of sale records

A California bill of sale — whether on REG 135 or your own document — generally captures:

• The vehicle identification number (VIN) and the year, make, and model
• The license plate number (and the engine number for a motorcycle)
• Both parties’ names and addresses — seller and buyer
• The sale price, or the gift value if the vehicle is a gift
• The date of sale
• An odometer disclosure — the mileage reading at the time of sale
• The seller’s signature, made under penalty of perjury

REG 135 lays out each of these fields; a homemade bill of sale is acceptable to the DMV as long as it contains the same identifying information.

When the DMV needs a bill of sale

Most straightforward sales don’t require a separate bill of sale at all — the signed title and a REG 262 carry the transfer. The DMV specifically needs a bill of sale to establish chain of ownership in a few situations:

• The seller is not the registered owner shown on the title. A bill of sale is accepted in lieu of the registered owner’s release signature — the DMV prints “B/S” on the release-of-ownership line to show a bill of sale stands in for that signature.
• Multiple transfers. When a vehicle changed hands more than once without being titled in between, a bill of sale can stand in lieu of an in-between buyer’s signature, documenting each link in the ownership chain.
• A lost or missing title, where the bill of sale supports the paperwork used to replace the title and complete the transfer.

In each case the bill of sale is evidence of how ownership moved — not a replacement for the title itself.

A bill of sale is not a title

A bill of sale is a supporting document — it records a transaction. It is not proof of ownership, and it never replaces the signed, endorsed California Certificate of Title. A buyer holding only a bill of sale, with no endorsed title, cannot obtain a new title from the DMV on that alone. The title is what transfers ownership; the bill of sale supports it.

The connected transfer steps

A bill of sale sits inside the larger transfer process. The connected steps, each with its own rule:

• Register within 10 days. The buyer applies to register the vehicle and transfer the title within 10 days of the sale (Vehicle Code §5902); a late transfer adds penalties.
• Title transfer fee: $15. The DMV title transfer fee is $15, separate from any tax.
• Release of Liability within 5 days. The seller files a Notice of Transfer and Release of Liability (REG 138) within 5 days; filing it ends the seller’s liability for the vehicle after the sale.
• Use tax, not sales tax. A private-party sale owes use tax, collected by the DMV at the buyer’s local rate on the actual price paid. The CDTFA can audit an under-reported value, and declaring a real sale as a gift is a statement made under penalty of perjury.
• Smog certificate. The seller generally provides a valid smog certification within 90 days of the sale, with exemptions for transfers between family members and for newer vehicles.
• Gifts and family transfers. A gift or qualifying family transfer is generally exempt from use tax; the exemption is claimed on a REG 256 (Statement of Facts).