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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.

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 assess 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.


The registration fee on a new boat/motor is assessed at $1.00, plus $1.00 per $100.00 of value exceeding $150.00, with a maximum annual fee of $151.00. The fee decreases 10% each year through the 11th year, at which point the annual registration fee remains constant.


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.

 

Copyright © 2007, Oklahoma Tax Commission
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Last Modified 12/12/2007

 

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