homepage graphic go to homepage contact us search the site

Forms & Publications
Online Services
Income Taxes
Business Taxes
Motor Vehicle
Gross Production
Ad Valorem
Payment Options
Reports
Rules & Decisions
How do i...
Meetings
Employment
Frequently Asked Questions
General Agency Information

spacer
 

Boats and Outboard Motors

All boats, with a few exceptions, used, or capable of being used, as a means of transportation on the waters of this State, are required to be titled and registered annually.

Please note, effective July 1, 2013, canoes and paddleboats, as defined below, are no longer subject to titling and/or registration in Oklahoma.

  • “Canoe” means a light narrow boat with both ends sharp and which is propelled by paddling and includes similar craft such as kayaks.
  • “Paddleboat” means a boat less than eight (8) feet in length designed to be propelled solely by human power through a belt, chain or gears.

Any canoe/paddleboat meeting the above definition that is purchased, or entering Oklahoma from another state, on or before June 30, 2013, is subject to titling and registration, to expire June 30, 2013.   Any such vessel purchased, or entering Oklahoma from another state, on or after July 1, 2013 is exempt from Oklahoma titling and registration.

All outboard motors in excess of ten (10) horsepower, with a few exceptions, are required to be titled and registered annually.

A boat or outboard motor currently registered in another state or country may visit Oklahoma for a maximum of sixty (60) days in the course of one (1) calendar year, before having to be titled and registered in Oklahoma.

All motor license agents can process titles and register boats and outboard motors.

Title

In general, boat and outboard motor titling and lien procedures are the same as for a vehicle. Refer to Title and Lien portion of this website for specific information.

Excise Tax
Excise tax is normally assessed on transfers of ownership of boats and outboard motors and is based on the manufacturer's original retail selling price of the unit. Boat/outboard motor excise tax is assessed as follows:


New Boat/motor: 3.25% of the Manufacturer's Original Retail Selling Price
Used Boat/motor: For each subsequent year of age, the taxable value is decreased 35%

Registration

The registration period for boats and outboard motors runs from July 1 through June 30 of the following year.
Registration fees are based upon a combination of the manufacturer's original retail selling price of the boat/motor and its current age.

Calculation of Boat and Outboard Motor Annual Registration Fees:
All fees are rounded to the nearest dollar/Maximum registration fee is $151.00

Mfg. original retail price of $150.00 or less = statutory fee is $151.00

Mfg. original retail price over $150.00:

  • 1st year fee = statutory fee (2.25) + $1.00 for every $100.00 of the price or any fraction thereof
  • 2nd through 10th year fee = statutory fee + 90% of the previous year's price-based fee
  • 11th year and thereafter = statutory fee + 90% of the 10th year price-based fee

At their option, owners may register their boat or outboard motor for one (1) or three (3) years. The 3 year registration fee is equal to 90% of the total of the individual year's fees.

Active duty military personnel qualify for a special annual registration rate of $17.00 on boats and outboard motors, under the same guidelines as the military registration rate on vehicles. A completed US Armed Forces Affidavit is required.

The owner must carry the current boat and outboard motor registration in the boat while in operation.

Boat and Motor Forms

 

Copyright © 2013, Oklahoma Tax Commission
Security Statement | Privacy Statement | Feedback | OK.gov
Last Modified 6/10/2013

 

forms and publications online services Oklahoma income taxes Oklahoma business taxes motor vehicle information payment options OTC reports OTC rules and commission decisions Steps to take for common tax needs meetings schedule Oklahoma tax due dates calendar frequently asked questions Oklahoma ad valorem information general information