If your vehicle is showing steering wheel turns freely but the tires do not move, here are the most likely causes and the parts you'll need to fix each one.
The intermediate shaft connecting your steering wheel to the steering rack has broken or come loose, often at a U-joint or pinch bolt. This completely severs the mechanical connection to the wheels.
The internal pinion gear inside the steering rack has snapped or stripped. The steering column is turning, but the rack cannot physically move the tie rods.
The metal grooves connecting the steering wheel to the steering column have worn completely smooth, usually because the center nut was left loose after recent interior repairs.
On trucks and older vehicles with a steering box, the main arm connecting the steering gear to the steering linkage has fallen off, leaving the wheels disconnected from the steering input.