The County Clerk collects sales tax on boat transactions between individuals.
Boats are registered through the Tennessee Wildlife Resource Agency.
When you purchase a boat from an individual you will need to bring a bill of sale signed by both the seller and the purchaser to our office. We will collect the applicable tax and certify to the T.W.R.A. that sales tax was paid. If you purchase your boat from a Tennessee dealer, they will make the certification to the T.W.R.A.