The first registration or validation of a motorboat/personal watercraft/shuttlecraft (boat) in Vermont is subject to the sales tax unless:
- A purchase invoice is presented showing a sales tax of 6% or more paid to a dealer in any one of the 45 state jurisdictions imposing a sales tax. Alaska, Montana, Delaware, New Hampshire, and Oregon do not have a Sales and Use tax.
- The applicant is a nonresident of Vermont and purchased the boat in a state other than Vermont while a nonresident.
- The applicant is a nonresident of Vermont and purchased the boat in Vermont, however, received title or possession or both in another state.
- The applicant is a nonresident of Vermont and submits a copy of a valid registration from his home state.
- The boat is acquired through a transfer to an individual (relative or not) for no consideration.
The following documentation is required for a first-time Vermont Motorboat Registration:
Titleable Boat
The boat is new (not previously registered anywhere):
- Original Manufacturer’s Certificate of Origin.
- If the assignment made by other than Dealer, the title of one signing must be indicated or Power of Attorney Appointment submitted.
- Bill of Sale (for sales tax purposes)
- Additional Bill of Sale.
- All Bills of Sale must include the make, year, Hull Identification Number, purchase price, date and signature of Seller.
The boat is used (has been titled previously):
- The original (previous) Certificate of Title
- Must be signed by all parties listed as owners on the face of the title
- All liens must be released
- Death Certificates &/or probate letters when the owner(s) is/are deceased
- Bill of Sale
- All Bills of Sale must include the make, year, Hull Identification Number, purchase price, date and signature of Seller.
The boat is used (not previously titled):
- Original or certified copy of last Registration Certificate and all Bills of Sale thereafter
Non-Titleable Boat
- A Bill of Sale (from Seller to you describing the boat by Hull Identification Number, make, year, date of sale, purchase price, and Seller's signature, or
- Seller's signature(in Section 5B of the Vermont Motorboat Registration Application (VD-037), or
- Copy of out-of-state Registration Certificate in your name