Free North Carolina Boat Bill of Sale
North Carolina's notary rule follows the boat onto the water: when an NC boat title is signed over, the seller's signature must be notarized, even though vessels run through an entirely different agency, the Wildlife Resources Commission (NCWRC). That agency split is the whole game in an NC boat sale: title and registration with NCWRC, sales tax (3%, capped at $1,500) handled through the Department of Revenue rather than the DMV's Highway Use Tax, and the trailer under the boat heading back to the DMV world with its notarized title and county rules. Two agencies, two sets of paperwork, one bill of sale that should itemize both pieces.
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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 →
North Carolina Boat Bill of Sale — What You Need to Know
Primary ID Field
HIN (Hull ID Number)
Sales Tax
See state rules
Title Required
Yes
NCWRC requires a title for every vessel 14 ft or longer and every personal watercraft (jet ski). All motorized vessels must be registered, and sailboats longer than 14 ft at the waterline must be registered.
Inspection
Not required
Sales Tax Details
Boats do not pay the Highway Use Tax. Boats are subject to 3% sales and use tax, capped at $1,500 per boat, with no local tax; a dealer collects it, and the NC Department of Revenue handles it — not NCWRC.
Inspection Requirements
No state safety or emissions inspection. USCG federal rules apply.
North Carolina Boat Sale — Step-by-Step Checklist
- Verify HIN on transom.
- Complete bill of sale with HIN, length, year/make, motor serial, sale price.
- Trailer separate — trailer uses NC DMV + MVR-1 + notarization.
- Seller signs the NCWRC title over in front of a notary (for an untitled boat, use a notarized bill of sale).
- Buyer completes NCWRC Boat Registration/Title Application.
- If tax is due, it is 3% sales or use tax (max $1,500) handled by the NC Department of Revenue — not HUT and not paid to NCWRC.
- USCG-documented vessels: federal documentation instead of a state title, but they must still be registered with NCWRC if kept in NC more than 60 consecutive days.
Common Pitfalls
- Going to NC DMV — boats go through NCWRC.
- Skipping the notary — NCWRC requires the seller's signature on an NC boat title to be notarized.
- Missing separate trailer title through DMV.
- Skipping the notary on the title or bill of sale. NCWRC requires the seller's signature to be notarized in the transfer section of an NC title, and on the bill of sale for a boat with no title. Without it, the buyer's VL-1 application stalls.
Pro Tip
NC boats: NCWRC not DMV, notarized title (or notarized bill of sale if untitled), and 3% boat sales tax capped at $1,500 instead of HUT.
North Carolina Boat Bill of Sale — FAQs
Does NCWRC title all boats in NC?
NCWRC requires a title for every vessel 14 ft or longer and for all personal watercraft (jet skis). All motorized vessels must be registered, and sailboats must be registered if longer than 14 ft at the waterline. Paddled boats without a motor or sail do not need registration.
Do NC boat titles need notarization?
Yes. Like NC car titles, an NC boat title must be signed over with the seller's signature notarized. For a boat that was never titled, NCWRC asks for a notarized bill of sale.
Can I handwrite my own boat bill of sale in North Carolina?
Yes. NCWRC says a bill of sale can be typed or handwritten on plain paper. For a boat that is registered but not titled, it must list the registration number, the hull ID number and a description of the boat. It must also name the seller(s) and buyer(s), and the seller's signature must be notarized. NCWRC also offers a free one-page 'Bill of Sale for a Vessel' form (revised 6/2023). Using it is optional, but its notary block is marked required.
Which boats must be titled in North Carolina, and which only registered?
The October 2026 VL-1 application says titling is required for vessels 14 feet or longer, all personal watercraft (jet skis), and any vessel with a lien. Every motorized vessel on public waters must be registered, even one that only uses an electric trolling motor. Sailboats need registration if they are longer than 14 feet at the load waterline. Rowboats, canoes, kayaks and rafts moved only by oars, paddles or the current are exempt, as is a boat used only on a private pond.
How much does it cost to transfer a boat in North Carolina?
The VL-1 form (10/2026) lists a transfer registration and title at $73 for one year or $137 for three years for boats under 26 feet. For 26 feet or longer, it is $111 or $251. A registration with no title, for boats under 14 feet that are not jet skis, is $38 or $102. NCWRC notes that fees differ online or by phone. By mail, processing can take 4 to 6 weeks, so applying online at GoOutdoorsNorthCarolina.com is the fastest route.
What tax applies to a boat in North Carolina?
NC Department of Revenue (NCDOR) says boats are taxed at a 3% state sales and use tax rate, capped at $1,500 per boat, with no local or transit tax added. The price includes accessories attached at delivery, such as the motor. A boat trailer counts as a separate item: it is a motor vehicle, so it pays highway use tax to NCDMV when titled. If you bought the boat in another state, NCWRC warns you may owe NC use tax. A person not registered with NCDOR files it on Form E-554.
How do I sell a titled boat if I lost the North Carolina title?
NCWRC lets you give the buyer three things: a completed Seller's Statement of Lost Title, a bill of sale with your signature notarized, and a notarized lien release from the lender if the boat has a lien. If the buyer lives in another state, this will not work. NCWRC says no other state accepts its lost-title statement, so you need a duplicate title first. That costs $16 by mail.