Free Maryland Boat Bill of Sale

Maryland boats are titled by the Department of Natural Resources (DNR), not the MVA, and DNR has its own bill of sale: Form B-118. The buyer pays a 5% excise tax, capped at $16,100, instead of the 6.5% rate on cars. For a boat bought in the last three years, DNR taxes the price on the bill of sale or the signed title. The trailer is left out of that price and goes to the MVA.

Maryland Requirements: Maryland sets no fixed day count: apply promptly after delivery; MVA may charge an extra fee if the title paperwork arrives more than 30 days after delivery. 6.5% excise tax.

Seller Information

Full Name *

Street Address *

City *

State *

ZIP Code *

Phone

Buyer Information

Full Name *

Street Address *

City *

State *

ZIP Code *

Phone

Boat Details

Year *

Make *

Model *

Hull ID Number (HIN) *

Length (ft) *

Engine Type *

Color

Trailer Included *

Trailer VIN (if included)

Sale Information

Sale Price ($) *

Payment Method *

Date of Sale *

County of Sale (if known)

Applicable Taxes Paid By

Condition & Warranty

Sold AS-IS (no warranty)

Warranty Details (if applicable)

Free PDF includes a light diagonal watermark. Go Pro to remove it. Already subscribed? Sign in.

Boats are sold with undisclosed liens far more often than cars. Our guide covers running a title search, decoding the HIN, separating boat and trailer titles, and what a Coast Guard document means for the transfer process. Read: Boat Bill of Sale: Complete Guide →

Maryland Boat Bill of Sale — What You Need to Know

Primary Form

DNR Form B-118

Bill of Sale for a Vessel

Agency

MD DNR

Maryland Department of Natural Resources

Primary ID Field

HIN (Hull ID Number)

Sales Tax

Title Required

Yes

Any boat with a main or auxiliary motor used mostly in Maryland. Sailboats, rowboats and canoes without a motor are exempt.

Inspection

Not required

Sales Tax Details

5% vessel excise tax, paid to DNR within 30 days of the sale. Minimum $5; maximum $16,100 since July 1, 2026 (the cap rises $100 each July 1). Motors and accessories count toward the price; the trailer does not.

Exemption: Transfers between immediate family members are exempt when the boat is already titled in Maryland (DNR Form B-105).

Maryland Boat Sale — Step-by-Step Checklist

Match the HIN on the transom and the MD number on the bow to the seller's title.
Fill in DNR Form B-118: boat price without the trailer, date, names, HIN, length, year and motor serial number.
Seller signs B-118 under its "penalty of perjury" line. That makes it a certified bill of sale, so no notary is needed.
Seller signs the title over with the buyer's name, price and date. Get the original lien release if a lien is shown.
Buyer completes the title's Section 2 (tax and fees) and Sections 4 to 7. A boat from another state uses DNR Form B-240.
Within 30 days, mail or bring (by appointment) the papers to a DNR Service Center with the 5% tax, $20 title fee and $70 two-year registration.
Trailer: the MVA titles it only if it is rated over 2,500 pounds (Form VR-005, 6.5% excise).
Seller tells DNR about the sale within 15 days: buyer's name and address, and the price.

Common Pitfalls

Going to the MVA with the boat. Boat titles and the excise tax go through DNR.
Paying for a Maryland boat with no title. DNR will not transfer it on a bill of sale alone, and Maryland has no boat salvage title.
Writing one price for boat and trailer. B-118 asks for the boat price without the trailer.
Fixing up a cheap project boat before you title it. DNR then taxes the higher restored value. List the broken parts on the bill of sale.
Paying late: DNR adds a 10% penalty plus 1.5% interest per month.

Pro Tip

Maryland boat sale in short: DNR Form B-118 signed by the seller, the trailer priced separately, and the title filed with DNR within 30 days. The seller signs the price under penalty of perjury, and DNR taxes that price, so write the real one.

Maryland Boat Bill of Sale — FAQs

Do I need a bill of sale for a boat in Maryland?

Often. DNR needs a certified or notarized bill of sale when the title is missing the buyer's name, the date or the price. It is always needed for a boat from a state that does not title boats. It must show both names, the date, the price, the seller's signature, and the year, maker and HIN. Form B-118 covers each item.

How do I transfer ownership of a boat in Maryland?

The seller signs the title over with the buyer's name, price and date. The buyer fills in and signs the application sections on the same title. Within 30 days, the buyer sends the title, any bill of sale and the payment to a DNR Service Center. The seller's registration ends at the sale.

Can I register a boat in Maryland without a title?

Not if it was last titled in Maryland or another title state. The seller must first get a duplicate title (DNR Form B-108). A boat from a state that does not title boats, such as Delaware, can be titled with a copy of the seller's registration card, a certified bill of sale and Form B-240.

How do I sell a boat in Maryland?

Sign the title over and give the buyer a signed B-118. Within 15 days, tell DNR the date, the buyer's name and address, and the price. If you sell in the first year of your two-year registration, you can ask for a $35 refund with Form B158A.

What is the Maryland boat tax cap?

The 5% excise tax cannot go above $16,100 per boat. Under Natural Resources Article §8-716, the cap started at $15,000 and rises $100 every July 1. It only matters for boats over $322,000.