From the IRS website: "The gift tax applies to the transfer by gift of any property. You make a gift if you give property (including money), or the use of or income from property, without expecting to receive something of at least equal value in return. If you sell something at less than its full value or if you make an interest-free or reduced-interest loan, you may be making a gift."
Them heartless bastards ...
Ha ha ha ... just teasing ... the giver pays the tax and it appears in this case none will be due ... a new car is below the threshold value where gift taxes are applied ... the IRS is targeting rich people trying to avoid estate taxes by "giving" tens of millions of dollars to their heirs ...