The State of Tennessee does not title boats. The County Clerk collects sales tax on boat transactions between individuals.
Options to process your boat sales tax transaction.
Boats are registered through the Tennessee Wildlife Resource Agency.
When you purchase a boat from an individual you will need to bring a bill of sale signed by both the seller and the purchaser to our office. We will collect the applicable tax and certify to the T.W.R.A. that sales tax was paid. If you purchased your boat from a Tennessee boat dealer, they will make the certification to the T.W.R.A.
- Sample Boat Bill of Sale
- Note Regarding Sales Price: If you obtained your boat from a lineal relative or the selling price is less than 75% of the retail pricing guide value, both the seller and the purchaser are required to complete an additional form. (Low selling price affidavit.) You can check the value of your boat at www.nadaguides.com .
***Moving your boat to Tennessee? Please read.***