{"id":13021,"date":"2020-04-15T15:04:19","date_gmt":"2020-04-15T22:04:19","guid":{"rendered":"https:\/\/www.dmv.ca.gov\/portal\/handbook\/agents-handbook-for-registration-of-undocumented-vessels\/vessel-registration-fees-and-use-tax\/"},"modified":"2024-04-05T14:13:48","modified_gmt":"2024-04-05T21:13:48","slug":"vessel-registration-fees-and-use-tax","status":"publish","type":"dmv_handbook","link":"https:\/\/www.dmv.ca.gov\/portal\/handbook\/agents-handbook-for-registration-of-undocumented-vessels\/vessel-registration-fees-and-use-tax\/","title":{"rendered":"Vessel Registration Fees and Use Tax"},"content":{"rendered":"\n

3.000 Fees<\/h3>\n\n\n\n

Listed below are fees associated with vessels. Fees are subject to change; to receive fee and other industry updates from DMV subscribe to the Email Alert System<\/a> on our website www.dmv.ca.gov<\/a>.<\/p>\n\n\n

<\/th>Fee<\/th><\/tr><\/thead>
Original vessel registration (other than nonresidents)<\/strong><\/em><\/td>Fee<\/span><\/td><\/tr>
Sold in an even-numbered year<\/td>Fee<\/span>$29<\/td><\/tr>
Sold in an odd-numbered year<\/td>Fee<\/span>$29<\/td><\/tr>
Penalty fee for late original registration:<\/td><\/tr>
Sold in an even-numbered year<\/td>Fee<\/span>$10<\/td><\/tr>
Sold in an odd-numbered year<\/td>Fee<\/span>$15<\/td><\/tr>
Nonresident vessel registration<\/strong><\/em><\/td><\/tr>
Sold or due in an even-numbered year<\/td>Fee<\/span>$57<\/td><\/tr>
Sold or due in an odd-numbered year<\/td>Fee<\/span>$77<\/td><\/tr>
Penalty fee for late original registration:<\/td><\/tr>
Sold or due in an even-numbered year<\/td>Fee<\/span>$24<\/td><\/tr>
Sold or due in an odd-numbered year<\/td>Fee<\/span>$29<\/td><\/tr>
Transfer fee (except between vessel dealers)<\/strong><\/em><\/td>Fee<\/span>$15<\/td><\/tr>
Each additional transfer<\/td>Fee<\/span>$15<\/td><\/tr>
Penalty fee for late transfer<\/td>Fee<\/span>$8<\/td><\/tr>
Renewal fee:<\/strong><\/em><\/td><\/tr>
Biennial renewal or Odd-numbered year original<\/td>Fee<\/span>$20<\/td><\/tr>
Even-numbered year (for originals only)<\/td>Fee<\/span>$10<\/td><\/tr>
Penalty fee for late renewal<\/td><\/tr>
Even-numbered year original application<\/td>Fee<\/span>$5<\/td><\/tr>
Biennial renewal\/odd-numbered year original application<\/td>Fee<\/span>$10<\/td><\/tr>
Duplicate ownership certificate<\/td>Fee<\/span>$15<\/td><\/tr>
Duplicate certificate of number<\/td>Fee<\/span>$15<\/td><\/tr>
Substitute sticker<\/td>Fee<\/span>$15<\/td><\/tr>
Vessel repossession fee<\/td>Fee<\/span>$15<\/td><\/tr>
Historical vessel plaque<\/td>Fee<\/span>$20<\/td><\/tr>
Transfer on death beneficiary<\/td>Fee<\/span>$10<\/td><\/tr>
Trailer<\/strong>\u00a0fees see the\u00a0Vehicle Industry Registration Procedures Manual<\/a><\/strong><\/em>\u00a0<\/td><\/tr><\/tbody><\/table><\/figure>\n<\/body>\n\n\n
<\/div>\n\n\n\n

3.005 Gift or No Consideration<\/h3>\n\n\n\n

Gifts and exchanges for no valuable consideration between individuals require a Statement of Facts (REG 256)<\/a> form from the applicant. The California Certificate of Title, a Bill of Sale (REG 135)<\/a> form, a Vehicle\/Vessel Transfer and Reassignment (REG 262) form, or a REG 256 form must contain the current market value of the vessel.<\/p>\n\n\n\n

<\/div>\n\n\n\n

3.010 Livery and For\u2013Hire Vessels<\/h3>\n\n\n\n

Use tax is due for livery and For-Hire vessels unless the applicant submits a REG 256<\/a> form, indicating that the tax on the rental receipts will be paid to the Board of Equalization.<\/p>\n\n\n\n

<\/div>\n\n\n\n

3.015 Nonresident Military<\/h3>\n\n\n\n

If an applicant states he or she took possession of a vessel and was subsequently transferred to California within 90 days of that date, a Certificate of Motor Vehicle or Mobilehome Use Tax Exemption (BT 111) form may be granted by the Board of Equalization. The U.S. Soldiers and Sailors Act does not<\/strong> apply to vessels. Vessels cannot be registered as nonresident military.  <\/p>\n\n\n\n

<\/div>\n\n\n\n

3.020 Original Registration Fees (CVC \u00a79853)<\/h3>\n\n\n\n

When the fee for an original vessel registration is due between January 1 and December 31 of any even-numbered year, submit the application with a one-year renewal fee, in addition to any other fees due.<\/p>\n\n\n\n

When the fee for an original vessel registration is due between January 1 and December 31 of any odd-numbered year, submit the two-year renewal fee, in addition to any other fees due.<\/p>\n\n\n\n

Example:
\nA vessel sold between January1, 2006, and December 31, 2006, is assigned an expiration date of December 31, 2007, and is subject to an original registration fee plus renewal for 2007.<\/p>\n\n\n\n

A vessel sold between January1, 2007, and December 31, 2007, is assigned an expiration date of December 31, 2009. Applications submitted between December 1 and December 31 will not receive a renewal notice.<\/p>\n\n\n\n

<\/div>\n\n\n\n

3.025 Purchase of a Vessel Outside California<\/h3>\n\n\n\n

Legislation extending the use tax 90-day rule from July 1, 2007, through September 30, 2008, has sunset and the 365-day rule has been reinstated. Collect use tax on nonresident vessels purchased outside California on or after October 1, 2008, using the 365-day rule.<\/p>\n\n\n\n

Collect use tax on nonresident vessels purchased outside California between July 1, 2007, and September 30, 2008, using the 90-day rule.<\/p>\n\n\n\n

Collect use tax on nonresident vessels purchased outside California prior to July 1, 2007, using the 365-day rule.<\/p>\n\n\n\n

If the vessel was purchased out of state, and sales tax or use tax was paid to another state, additional tax may be due upon registration in California. Obtain a completed REG 256 <\/a>form and collect the difference in tax.<\/p>\n\n\n\n

Example:
If a vessel is purchased in another state on November 1, 2009, and is first used in California on June 10, 2010, it is subject to California use tax (within 365 days of the purchase date). If the applicant paid 5 percent sales tax when it was purchased, and the vessel is now located in Sacramento, the 5 percent tax will be credited against the amount California would have charged, in this case 8.75 percent. The difference between the two figures, shown below, is what will be charged.<\/p>\n\n\n

Amount<\/th><\/th><\/tr><\/thead>
Amount<\/span>$1,000<\/td>Purchase price<\/td><\/tr>
Amount<\/span>x.0875<\/td>8.75 percent tax rate<\/td><\/tr>
Amount<\/span>$87.50<\/td>California tax due<\/td><\/tr>
Amount<\/span>– 50.00<\/td>Sales\/use tax paid to another state<\/td><\/tr>
Amount<\/span>$ 38.00<\/td>Balance of tax due to California rounded to the nearest dollar.<\/td><\/tr><\/tbody><\/table><\/figure>\n<\/body>\n\n\n

Submit $38 for the balance due (rounded to the nearest dollar).
If you have any questions concerning a customer\u2019s claim for exemption from use tax, contact the Board of Equalization for assistance.<\/p>\n\n\n\n

<\/div>\n\n\n\n

3.030 Quagga\/Zebra Mussel Fee for Vessels<\/h3>\n\n\n\n

A Quagga and Zebra Mussel Infestation Prevention Fee (Mussel Fee) is due upon original vessel registration and each renewal vessel registration. Vessels not required to be registered in California and the following registered<\/strong> vessels are exempt from the fee:<\/p>\n\n\n\n