Arkansas Boat Bill of Sale: Contents, Registration, and Fees

An Arkansas boat bill of sale is the document that proves a private watercraft sale happened, and because Arkansas does not issue titles for boats, it is the buyer’s main evidence of ownership. To be usable at the revenue office, it has to show the hull identification number, year, make, and horsepower of the boat, the sale price, the date, and the signatures of both the buyer and the seller.¹ The buyer then has 30 calendar days from the purchase date to file the registration application.²

What the Document Has to Contain

The Arkansas Department of Finance and Administration lists the required contents plainly. Every bill of sale needs the boat’s description (HIN, year, make, horsepower), the sale price, the date of the transaction, and both signatures.¹

If a trailer is included in the deal, its value has to be listed separately, either on the same document or on its own bill of sale, because the state taxes the trailer as a separate item.

The hull identification number is the field to get exactly right. It is a 12-character code permanently attached to the hull and functions as the boat’s serial number.³ If the HIN on the paperwork doesn’t match what is stamped on the boat, registration will stall. You may be asked to submit a photograph or pencil rubbing of the HIN during registration, so read it directly off the hull before signing anything.²

Form and Signatures

Arkansas does not publish a mandatory bill of sale form for boats. The DFA hosts a general bill of sale form, but it is written for motor vehicles. For a boat, any written document works as long as it carries every required field: HIN, year, make, horsepower, price, date, and both signatures.¹ A simple one-page template covering those points is fine.

Notarization is not required. Some buyers and sellers still notarize on higher-value sales or when the ownership history is unclear, because a notary independently verifies who signed.

What the Buyer Does Next

The bill of sale is only step one. Before the revenue office will issue a certificate of number, two county-level tasks come first, and the whole sequence has to be finished within 30 days of the purchase date.²

Assess the Boat at the County Assessor

Take the bill of sale to your county assessor and have the boat listed on the personal property tax rolls for the current year. Arkansas requires personal property to be assessed by May 31 each year, and missing that deadline adds a 10% late-assessment penalty.⁴ The assessor issues a stamped proof of assessment that the revenue office will ask to see.

Show Prior Personal Property Taxes Are Paid

You also need proof that any personal property taxes due by the previous October 10 have been paid. The revenue office accepts either a receipt from your county tax collector or a certification of payment stamped on your assessment papers.¹ First-time boat owners and new Arkansas residents typically will not have prior-year taxes due, and the assessor can confirm that in the same visit.

File at the Revenue Office

With the bill of sale, proof of assessment, proof of tax payment, and a verified HIN, go to an Arkansas revenue office and file the registration application. The owner signs the application.² The state then issues a certificate of number with a permanent registration number, valid for three years.

Registration Fees

Fees are set by length and cover the full three-year period:⁵

Under 16 feet: $7.50
16 feet to under 26 feet: $15.00
26 feet to under 40 feet: $51.00
40 feet and over: $105.00

The same amounts apply to renewals.

Sales Tax on a Private Sale

Arkansas does not charge sales tax on casual sales, and a private boat sale between two individuals is a casual sale.¹ Sales tax is collected at the revenue office only when the purchase is from a dealer or business. The bill of sale still has to show the price, because the DFA uses that number to confirm the nature of the transaction and apply the correct tax treatment. Boats bought from an out-of-state dealer and brought into Arkansas are a different case; the state’s 6.5% compensating use tax typically applies at registration, with a possible credit for tax already paid to another state.

Which Boats Have to Be Registered

Any boat powered by a motor or a sail has to be registered before it operates on public waters, including boats with only a trolling motor. Boats moved by paddle or oar do not need registration. A boat properly registered in another state can use Arkansas waters for up to 90 consecutive days without an Arkansas registration, and vessels documented by the U.S. Coast Guard are exempt from state numbers.¹

Insurance Can Block Registration

Arkansas requires liability insurance for any motorboat over 50 horsepower and for any personal watercraft, regardless of horsepower. The policy has to provide at least $50,000 in liability coverage per occurrence and be issued by a company authorized to do business in the state.⁶ Operating without it is unlawful.

Proof of insurance is also a registration requirement. The revenue office will not issue a certificate of number for a boat over 50 horsepower or a personal watercraft without documentation of a qualifying policy.² Line up the policy before you head in.

What the Seller Should Keep

After the sale, the seller’s main job is to keep a signed copy of the bill of sale. Arkansas law requires the Game and Fish Commission to be notified when a certificate of number transfers, but that notification happens through the buyer’s registration filing, not through a separate seller form.⁵

Hold on to that signed copy indefinitely. If the buyer never registers and the boat later turns up in an accident or dispute, the bill of sale is the seller’s proof that ownership had already transferred. Checking in with the buyer a few weeks after the sale to confirm registration was completed is a small step worth taking.

1
Arkansas Department of Finance and Administration. Motor Boat Registration
2
Justia Law. Arkansas Code 27-101-304 – Filing of Application – Issuance of Certificate – Definition
3
Federal Register. Hull Identification Numbers for Recreational Vessels
4
Arkansas Department of Finance and Administration. Personal Property
5
Justia Law. Arkansas Code 27-101-306 – Numbering Period – Expiration – Renewal
6
Justia Law. Arkansas Code 27-101-207 – Liability Insurance Required