transfer ownership of LLC

My brother owns an LLC here in MN. I am going to be starting my own business and my brother wants to give me his LLC since he no longer uses it. What steps need to be taken? Will there be any cost if it is a 'gift'??

What do you mean "he wants to give you his LLC?"
Why do you think you need an LLC?
What do you think the benefit of the existing LLC would be to you?

If there's no value to it (likely on a dead LLC) and you give him nothing in consideration, there's no tax issue.

If you're just trying to dodge filing fees on an LLC of your own, you may not achieve anything as there may be fees in the transfer as well. I'm not going to look up MN fees to figure that out, but you can.