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The County Clerk collects sales tax on boat transactions between individuals. Additional documents may be required if the purchase price is less than retail value according to the NADA records. If you would like to check the value of the boat, you may do so online at www.nada.com. Boats are registered through the Tennessee Wildlife Resource Agency.
When you purchase a boat from an individual you will need to bring the following:
- If the boat has been registered in Tennessee before: The TWRA card and a Bill of Sale containing the seller's address, purchase price, signature of the seller and the description of the boat to include the year, make, hull or serial number. If the TWRA card is not available, the bill of sale must be notarized.
- If the boat has never been registered in Tennessee: A current registration card or title from the previous state, a Bill of Sale containing the seller's address, purchase price, signature of the seller and the description of the boat to include the year, make, hull or serial number. The title or registration must be presented in addition to the notarized bill of sale. For additional tax information, click here.
- The person listed as the purchaser MUST be present at the time the boat is registered. If not, the purchaser will need to supply a Power of Attorney for the individual that will be acting on the behalf of the purchaser.
To renew a boat registration you must present the following:
- The current owner must provide their TWRA Registration Card or Renewal Notice. If neither document is available, the owner will be required to present acceptable identification.
For up to date information regarding boating rules and regulations you may visit the TWRA web site at www.tnwildlife.org.