- TITLING:
Applicants titling a new boat or a used boat currently registered in another state should complete the DNR Form B-240. If you are titling a boat already registered in Maryland, everything you will need can be found on the back of the previous owner’s Maryland title.
RENEWAL:
The
DNR Form B-201 A should be used when renewing the registration for boats already registered in Maryland only when the official renewal application cannot be located.
SALE or DISPOSAL: Vessel owners must notify the Department within 30 days if a vessel is sold or destroyed. Notification should include date and circumstances (purchaser name and address, amount of sale) and be forwarded to a DNR Service Center either in person or by mail.
- Complete all requested information. Page 2 of the DNR Form B-240 contains instructions as well as contact information for your
local DNR Service Center.
- The completed application, any additional documents required (see page 2 instructions) and your check payable to "DNR" should be presented to a
DNR Service Center either in person or by mail. Service Centers are open from 8:30 to 4:30 M/FF (except holidays).
Note: Boat trailers are
registered with the
Maryland Motor Vehicle Administration 1-800-950-1682.
DNR BOATING FORMS
These are Adobe Acrobat files and require the free Acrobat Reader.
How do I know if my vessel must be registered in Maryland?
Your vessel, whether commercial or recreational, must be
registered in Maryland if it is:
- Equipped with any kind of primary or
auxiliary mechanical propulsion; and
- Used in Maryland most in a calendar year.
Note: US Coast Guard documented vessels using Maryland
waters are NOT exempt from the vessel excise tax. When used principally in
Maryland, documented vessels must display a documented use decal.
If your vessel was purchased in Maryland and will use
Maryland waters a majority of the calendar year, you are liable for
vessel excise tax and must register the vessel within 30 days of purchase to
avoid assessment of penalty and interest.
If your vessel was purchased elsewhere or previously
registered in another jurisdiction, is now in Maryland waters, and will use
Maryland waters a majority of the calendar year, you are liable for
vessel excise tax and must register the vessel within 30 days of entering
Maryland waters.
If your vessel is duly registered in another jurisdiction
but remains in Maryland waters more than 90 days in a calendar year, you may
be liable for vessel excise tax unless you can prove principal use in another
jurisdiction.
What is "principal use?"
§8-701(p) of the State Boat Act
“State of principal use” means the jurisdiction on whose
waters a vessel is used or to be used most during a calendar year, which is the
period from January 1 through December 31.
“Use” means to operate, navigate, or employ a vessel. A
vessel is in use whenever it is upon the water, whether it is moving, anchored,
or tied up to any manner of dock or buoy. A vessel is also in use if it is kept
in any structure in readiness for use.
Where do I register my vessel?
Registration can be presented in person or mailed to one of the Maryland
DNR Service Centers. To begin the registration process, follow instructions
1, 2 and 3 above.
When must I apply?
Vessel excise tax must be paid within 30 days of Maryland tax liability to avoid
the assessment of penalty (10% of vessel excise tax due) and interest (1.5% per
month).
What documents will I need?
New vessel – original Manufacturer’s Certificate of Origin. If the
Certificate of Origin does not contain the purchase price or date, an original
Bill of Sale will be required.
Used vessel
- Original Bill of Sale and/or original title
- Submit Bill of Sale + DNR Form B-240, or
- Original title (properly assigned – purchaser name, date, purchase price)
- Original title + Bill of Sale (if name, date or price are missing from assignment of title)
- Lien release (if seller’s title shows a recorded lien)
- When previously federally documented
- Photocopy of seller’s Certificate of Documentation
- USCG Abstract of Title (contact U. S. Coast Guard at 1-800-799-8362 to obtain this document)
- Release of ship’s mortgage (if applicable)
- Submit bill of sale + DNR Form B-240
- When previously registered in another state
- Original title,
- or if not a title state, photocopy of out-of-state registration + DNR Form B-240.
Documented vessel (for use decal and/or tax payment)
- USCG stamped Bill of Sale that includes the selling price.
- Photocopy of current Certificate of Documentation.
- DNR Form B-240.
Verify that the hull identification number (HIN) engraved
or embossed on the hull of your vessel matches the HIN recorded on your
ownership documents. If they do not agree, contact a
DNR Service Center for instructions.
Abandoned boat
§8-722 of Maryland’s State Boat Act prescribes the process by which an individual may claim title to a vessel that has been abandoned on their property for more than 180 days (complete DNR Form B-117).
Instructions for Abandoned Boat Process
This process is not a remedy for an individual who has lost a vessel title or was not given a title when the vessel was purchased. In those instances, the purchaser should (a) contact the owner of record to secure a replacement title, which can then be duly signed over to the purchaser, or (b) present a court order that directs the Department to title the vessel in their name.
Homebuilt boat -- complete DNR Form B-104 and DNR Form B-240 – See criteria for registering a floating platform.
What fees will be due?
5% VESSEL EXCISE TAX imposed by §8-710.3(a) of the State Boat Act on the purchase price or fair market value of all vessels used principally in Maryland. Excise tax must be paid within 30 days of Maryland tax liability to avoid assessment of penalty and interest.
When the sale occurs through a licensed boat dealer, §8-716(a)(3)(i) of Maryland’s State Boat Act allows credit for a traded vessel. Vessel excise tax is assessed against the purchase price less the value of any vessel traded in as part of the consideration for the sale. Credit may not be given for any other trade (e.g. RV, motorcycle). The trade-in value may not exceed the value for the trade-in vessel as shown in the national publication of used vessel values adopted by the Department – the BUC Book.
When purchased within the last 3 years, the Bill of Sale or reassigned title establishes the purchase price of the vessel (including motors, spars, sails and accessories, but not the trailer). When more than 3 years have elapsed, the Department uses the BUC Book to determine current fair market value, using an average of the low and high retail value.
All vessel excise tax is deposited into the Waterway Improvement Fund, dedicated to improving Maryland’s waterways through dredging, the placement of navigational aids, the construction of boating access facilities, boater safety education and law enforcement.
§8-716(f) of the State Boat Act allows reciprocity credit
for excise or sales tax previously paid to another jurisdiction if:
- The vessel was formerly titled or
numbered in another jurisdiction; or
- The vessel was formerly federally
documented and principally used in another jurisdiction; and
- The present owner paid a sales or excise
tax on the vessel to the other jurisdiction (proof required – validated receipt,
etc.); and
- The jurisdiction to which the tax was
paid would allow an equivalent exemption or credit for vessel excise tax
formerly paid to the State of Maryland.
A member of the armed services serving on active duty in
the State is exempt for one year.
A vessel transfer between immediate family members is exempt from vessel excise tax so long as the vessel is registered in the State of Maryland and the transferor(s) previously paid Maryland vessel excise tax on the transferred vessel. Complete DNR Form B-105
A vessel placed with a Maryland licensed dealer or broker for resale is exempt from vessel excise tax provided (a) the vessel is titled or numbered in another state or is federally documented, and (b) the owner signs an affidavit that there will be no use of the vessel on the waters of the State other than for a sea trial.
$2 TITLE FEE
$24 REGISTRATION FEE
Vessels 16 feet in length or less and/or propelled by a
motor of 7.5 hp or less must display a 2-year registration decal but are exempt
from the fee.
The 2-year registration decal is valid for the calendar
year in which it is issued and the subsequent year, expiring on December 31.
$10 DOCUMENTED DECAL (required of USCG documented vessels
in lieu of the registration fee)
$15 SECURITY INTEREST FILING FEE (if a lien is to be
recorded)
Checks or money orders payable to the "MD Department of
Natural Resources" must be for the exact amount due.
Last updated March 19, 2008
