The County Clerk collects sales tax on boat transactions between individuals.
Boats are registered through the Tennessee Wildlife Resource Agency www.state.tn.us/twra/boatregistrations.html
When you purchase a boat from an individual you will need a notarized Bill of Sale containing the seller's address, descripton of the boat, (year, make, hull#, or serial #), the TN number or TWRA number belonging to the current registered owner, purchase price, and the signature of the seller. (the requirement of a notarized bill of sale is at each counties descretion)
If you purchase a boat that has never been registered in Tennessee you will need the current registration card or title from the current state that is is registered in, along with a notarized bill of sale with the information above excluding the TN or TWRA numbers.
The county clerk will collect the applicable tax and certify to T.W.R.A. that sales tax was paid. If you purchase a boat from a Tennessee boat dealer, they will make the certification to the T.W.R.A.For up to date information reguarding boating rules and regulations you may visit the TWRA website at www.tnwildlife.org.