Free Maryland Boat Bill of Sale Form (DNR B-118 2026 PDF)

Q: Does Maryland require titles for boats?

Yes. Under Md. Code Ann., Nat. Res. § 8-715, all mechanically propelled vessels and all non-motorized vessels greater than 16 feet in length used principally on Maryland waters must be titled with the Maryland Department of Natural Resources (DNR).

Q: How much is the boat tax in Maryland?

Maryland assesses a 5% Vessel Excise Tax under Md. Code Nat. Res. § 8-716. The tax is assessed on the fair market value or the gross sales price of the vessel (hull and motor) as established by a signed and notarized bill of sale. Boat trailers are taxed separately at 6% through the Maryland MVA.

Q: What is Maryland DNR Form B-118?

DNR Form B-118 is the official Maryland Department of Natural Resources Bill of Sale. It records the buyer and seller information, detailed vessel specifications (HIN, make, year, length), outboard motor details, itemized transaction amounts, and notary jurat necessary to establish the tax assessment base.

Q: Does a Maryland boat bill of sale have to be notarized?

Yes. The Maryland DNR strictly mandates a notarized bill of sale (Form B-118 or statutory equivalent) whenever a vessel changes hands and the purchase price is lower than the retail book value, if the title lacks an official purchase price assignment field, or whenever ownership is transferred through an out-of-state transaction or private sale.

Q: Where do you register a boat trailer in Maryland?

Boat trailers are titled and registered exclusively through the Maryland Motor Vehicle Administration (MVA), not the DNR. To register the trailer, the buyer presents this itemized bill of sale showing the separate trailer price to calculate Maryland's 6% motor vehicle excise tax.

FORM SBF-MD-BOAT Statutory Year: 2026

Md. Code Ann., Nat. Res. §§ 8-715 & 8-716 (5% Tax)

STATE OF MARYLAND STATUTORY BILL OF SALE

Vessel, Watercraft, Outboard Motor & Trailer Transfer Statement

Compliant with Maryland Department of Natural Resources (DNR) & Form B-118 Standards

KNOW ALL MEN BY THESE PRESENTS: That the undersigned Seller, for and in consideration of the total sales price set forth herein, the receipt and sufficiency of which are hereby formally acknowledged, does hereby bargain, sell, grant, transfer, and deliver unto the undersigned Buyer all legal rights, title, equity, and interest in and to the vessel, outboard motor, and trailer described below, to have and to hold forever.

Section A: Jurisdiction & County / Independent City of Sale

State:

Maryland Jurisdiction *:

Section B: Complete Vessel (Hull) Description

Year Built *

Make / Builder *

Model Name / #

Length (ft / in) *

MD Reg # (MD 0000 AB)

Hull Material *

Vessel Type *

Hull Identification Number (HIN - 12 Characters) *:

Section C: Outboard Motor & Boat Trailer Specifications

1. Outboard Motor Specifications

Motor Make

Year

Motor Serial #

2. Boat Trailer (Titled & Registered with MD MVA) Included

Trailer Make

Year

Empty Wt

Trailer VIN (17 Digits)

Section D: Identification of Parties (Transferor & Transferee)

1. SELLER (Transferor Information) Physical address only

Full Legal Name *

Physical Address (No P.O. Box) *

City *

State

ZIP Code *

County / City *

Phone Number

MD DL / DNR ID

2. BUYER (Transferee Information) Must match DNR title record

Full Legal Name *

Physical Address (No P.O. Box) *

City *

State

ZIP Code *

County / City *

Phone Number

Driver License #

Section E: Financial Consideration & Itemized Price Breakdown (Md. Code Nat. Res. § 8-716)

Vessel Hull $:

Motor $:

Trailer $:

Total $ *:

Sale Date *:

Paid by: Cash Cashier's Check Wire Gift/Trade

Section F: Marine "AS-IS" Warranty Disclaimer & Perjury Affidavit

SOLD STRICTLY "AS-IS, WHERE-IS" WITHOUT WARRANTY: Buyer acknowledges purchasing said vessel, outboard motor, and trailer in present "AS-IS" condition, WITH ALL FAULTS AND DEFECTS, WHETHER APPARENT OR LATENT. Pursuant to Md. Code Commercial Law § 2-316, Seller disclaims all warranties of merchantability, seaworthiness, or fitness for a particular purpose. Seller assumes no post-sale liability for engine compression, transom integrity, hull blistering, electronics, wiring, or trailer roadworthiness.

I, the Seller, declare under penalty of perjury under Maryland law (Md. Code Crim. Law § 9-101) that I am lawful owner with authority to transfer said vessel and equipment free of liens. Buyer acknowledges acceptance of vessel and title.

Section G: Signatures & State of Maryland Notary Public Acknowledgment

Seller (Transferor) Signature Must match DNR title

Signature: ✕

Seller Printed Name

Date

Buyer (Transferee) Signature Must match DNR application

Signature: ✕

Buyer Printed Name

Date

State of Maryland Notary Public Jurat (Compliant with DNR Form B-118 Standards) Mandatory for Price Below Book Value or Title Lacking Price Assignment

STATE OF MARYLAND COUNTY / CITY OF:

Subscribed and sworn to before me this day by the Seller and/or Buyer named above, who proved to me through government photo identification to be the person(s) who executed the foregoing statutory vessel bill of sale.

Notary Public Signature

MM/DD/YYYY

My Commission Expires

★ Affix Notary Seal / Stamp Here

FORM SBF-MD-BOAT (Rev. 2026) • StateBillForms.com Md. Code Nat. Res. §§ 8-715 & 8-716 • Keep for MD DNR 5% Vessel Excise Tax PAGE 1 OF 1

Official Process

Maryland DNR 3-Step Private Vessel Title & Registration Guide

Follow Maryland statutory requirements to transfer watercraft ownership, satisfy the 5% vessel excise tax, and avoid late registration penalties.

Execute Title & Form SBF-MD-BOAT

The seller signs off on the original Maryland Certificate of Title and executes this Form SBF-MD-BOAT Bill of Sale. If the vessel is sold below fair market value or the title lacks an assignment space for price, Section G must be notarized under MD DNR Form B-118 standards.

DNR Service Center Filing (30 Days)

Within 30 calendar days of purchase, the buyer submits the signed title, notarized Bill of Sale, and DNR Form B-108 (Application for Title and Registration) online via the COMPASS portal or in person at an official Maryland DNR Licensing Service Center.

Pay 5% Tax & Register Trailer at MVA

Pay the 5% Maryland Vessel Excise Tax under Md. Code Nat. Res. § 8-716 ($2.00 title fee + $24 two-year decal). Any accompanying boat trailer must be registered separately at a Maryland MVA branch using the itemized trailer price.

Statutory Summary

Maryland Vessel Sale Legal Requirements

Document / Requirement	Governing Statute	Legal Status	Statutory Purpose
Maryland Certificate of Title	Md. Code Nat. Res. § 8-715	Mandatory	Primary legal document transferring ownership of motorized vessels and boats > 16 ft.
DNR Form B-118 Bill of Sale	Md. Code Nat. Res. § 8-716	Mandatory	Itemizes vessel, motor, and trailer values to calculate the 5% Vessel Excise Tax.
Notary Public Acknowledgment	COMAR 08.04.01.03	Mandatory If Triggered	Required by MD DNR if selling price is below book value or title lacks price space.
30-Day Registration Window	Md. Code Nat. Res. § 8-715(c)	Mandatory	Buyer must file for title and registration within 30 days to avoid late fees.
Boat Trailer Title & Registration	Md. Code Transp. § 13-809	MVA Jurisdiction	Boat trailers are registered separately at Maryland MVA; taxed at 6% motor vehicle rate.

FAQs

Maryland Boat Bill of Sale Legal FAQs

Does Maryland require titles for boats?

How much is the boat tax in Maryland?

What is Maryland DNR Form B-118?

Does a Maryland boat bill of sale have to be notarized?

Where do you register a boat trailer in Maryland?