A Tennessee boat bill of sale is the document that proves you own the vessel, and because the state does not issue titles for boats, it is the only private record connecting a buyer to the boat until the Tennessee Wildlife Resources Agency (TWRA) issues a new certificate of number.1Tennessee Wildlife Resources Agency. Boating in Tennessee Get it written correctly, take it to a county clerk with the buyer’s sales tax payment, and the registration falls into place from there.
Why the Bill of Sale Does the Work a Title Would
Most states hand you a title when you buy a vehicle. Tennessee doesn’t do that for boats. The chain of ownership runs through bills of sale and TWRA registration records instead, so a missing signature or a blank field isn’t a minor problem. It’s a gap in the only paperwork that establishes who owns the boat.1Tennessee Wildlife Resources Agency. Boating in Tennessee
State law requires almost every vessel propelled by sail or engine on Tennessee waters to carry a certificate of number, with narrow exceptions for federally documented vessels, government boats, ships’ lifeboats, and certain rescue squad vessels.2Justia Law. Tennessee Code 69-9-206 – Identification Numbers for Vessels – Exceptions TWRA won’t issue that certificate to a new owner without a bill of sale showing the transfer.
Sellers should hang on to a signed copy indefinitely. There is no title to formally release, so your copy of the bill of sale is your only proof that you no longer owned the boat on the date shown. If the buyer later runs up violations or causes damage, that document is your defense.
What Goes on the Form
Tennessee county clerks provide a standardized Watercraft Bill of Sale you can pick up at any clerk’s office. Using it is the easiest way to make sure nothing required is missing. The form organizes the sale into three sections: the boat, the motor if one is included, and the trailer if one is included.3Tennessee County Clerk. Watercraft Bill of Sale Form
For the boat itself, write down the make, model, year, length, Tennessee registration numbers (if it was previously registered here), and the Hull Identification Number. The HIN is a 12-character code permanently affixed to the transom, containing the manufacturer’s code, a serial number, and characters indicating the date of manufacture and model year.4eCFR. 33 CFR 181.25 – Hull Identification Number Format Boats built after 1972 must have one. If you can’t find it, call TWRA’s HIN issues line at 615-781-5116 before finishing the sale.1Tennessee Wildlife Resources Agency. Boating in Tennessee
For any motor included, record the manufacturer, year, model, horsepower, and quantity, regardless of motor size. For a trailer, write down the make, year, number of axles, length, and VIN.3Tennessee County Clerk. Watercraft Bill of Sale Form
Then fill in the sale date, the combined purchase price for the boat, motor, and trailer, and the full names, addresses, and phone numbers of both parties. Both buyer and seller sign. Be accurate on the price. The clerk uses that figure to calculate sales tax, and a number that looks artificially low can prompt questions from the Department of Revenue.
Sales Tax the Buyer Pays at the Clerk’s Office
The buyer has to pay sales tax at a county clerk’s office before TWRA will process the registration. The clerk certifies the application and confirms tax was collected. Tennessee’s state sales tax is 7%.5Tennessee Department of Revenue. Sales and Use Tax Local jurisdictions add another 1.5% to 2.75%, but the local rate applies only to the first $1,600 of the purchase price.6Tennessee Department of Revenue. Sales and Use Tax Guide
A state single article tax of 2.75% then applies to the portion of the price between $1,600 and $3,200. Above $3,200, only the flat 7% state rate applies. A boat and any motor installed by the manufacturer or dealer count as one single article for these calculations.6Tennessee Department of Revenue. Sales and Use Tax Guide On a $15,000 boat with an outboard, you don’t pay 9.75% on the whole price; the local and single article portions cap out quickly, so most of the price is taxed at the plain 7% rate.
If the boat was a gift, or if the stated price looks low compared to fair market value, the Department of Revenue may ask for documentation supporting the number.7Tennessee Department of Revenue. Taxation of Car and Boat Sales A short written explanation, or evidence of the boat’s condition, helps.
Registering the Boat With TWRA
Once the clerk certifies that sales tax has been paid, the buyer fills out an Application for Boat Certificate of Number. That form is available at any clerk’s office or through the selling dealer. The clerk certifies it, and the buyer walks out with a yellow temporary registration good for 60 days while the permanent one is processed.1Tennessee Wildlife Resources Agency. Boating in Tennessee
The certified application then goes to TWRA, either uploaded through the GoOutdoorsTennessee online portal or dropped off at a regional office in Jackson, Nashville, Crossville, or Morristown. Online submissions get an approval or a request for more information within seven days.1Tennessee Wildlife Resources Agency. Boating in Tennessee
Registration fees depend on the boat’s length and how many years you register for at once:
- Under 16 feet: $4 for one year, $7 for two, $10 for three
- 16 to under 26 feet: $8 for one year, $14 for two, $20 for three
- 26 to under 40 feet: $12 for one year, $21 for two, $30 for three
- 40 feet or more: $16 for one year, $28 for two, $40 for three
The Tennessee Wildlife Resources Commission can adjust these fees based on changes to the consumer price index.8FindLaw. Tennessee Code 69-9-207 – Issuance of Certificates of Number – Fees – Renewal A duplicate certificate is $2 if the original goes missing.
If a Trailer Is Part of the Deal
Boat trailers do not have to be titled or registered in Tennessee.9Tennessee Department of Revenue. VTR-27 – Boat Trailer Title and Registration Not Required Still list the trailer’s make, year, axle count, length, and VIN on the bill of sale so there is a written record of the transfer. Sales tax on the trailer is owed as part of the overall purchase price.
What Happens If You Skip Registration
A boat has to be properly registered before it goes on public water. Violating any provision of the state’s boating chapter, registration requirements included, is a Class C misdemeanor.10FindLaw. Tennessee Code 69-9-219 – Penalties There’s also a practical cost: an unregistered boat creates a gap in the ownership record that the next buyer has to untangle when you try to sell it.
The cleanest approach is to handle the bill of sale, tax payment, and registration application on the same day the sale closes. The clerk can certify everything on the spot, the temporary registration comes home with you, and the boat is legal to use right away.