BOAT 110 Form – The BOAT 110 Form, officially titled Vessel Dealer or Manufacturer’s Sales Tax Certification, is a critical document for California boat dealers, manufacturers, and yacht brokers handling vessel sales and registrations. It certifies that sales tax has been properly reported to the California Department of Tax and Fee Administration (CDTFA), allowing buyers to avoid duplicate use tax collection by the DMV during registration.
If you’re a vessel dealer processing a new or nonresident boat registration, downloading and completing the BOAT 110 PDF ensures smooth compliance with California Vehicle Code and tax regulations. Below is your complete, up-to-date resource for the form, including the direct official download link.
What Is the BOAT 110 Form?
The BOAT 110 is a single-page California DMV form (Revision R10-2021) used exclusively by licensed vessel dealers and manufacturers. It serves as official certification that the seller will report and remit the applicable sales tax directly to the CDTFA under their seller’s permit number.
Unlike private-party sales where buyers pay use tax to the DMV, dealer sales shift tax responsibility to the seller. Submitting this form with the BOAT 101 vessel registration application prevents the DMV from collecting use tax again.
Why Do Vessel Dealers Need the BOAT 110 Form?
California law requires dealers to collect and report sales tax on vessel purchases. When a dealer enters their Board of Equalization (now CDTFA) seller’s permit number on the BOAT 101 application, the DMV needs proof that tax has been (or will be) handled correctly. The BOAT 110 provides that verification.
It is mandatory for:
- All new vessel registrations
- Nonresident vessel transfers involving dealers
- Yacht and ship broker transactions where tax was collected
Without the completed BOAT 110, the registration application will be returned as incomplete.
Who Must Complete and Submit the BOAT 110?
Only the seller (licensed vessel dealer or manufacturer) completes the form. Authorized agents sign under penalty of perjury. It does not apply to private-party sales or dealers without a valid CDTFA seller’s permit (in those cases, use tax is paid directly to the DMV).
Yacht/ship brokers authorized as vessel agents also use it when they collect tax from the buyer.
Official BOAT 110 Form PDF Download (Current Version)
Direct download link (official DMV source):
Download BOAT 110 PDF
This is the most current version available on the California DMV website. Always verify the latest revision directly at dmv.ca.gov before use.
How to Fill Out the BOAT 110 Form Step-by-Step?
The form features a clean two-column layout for easy completion. Here’s exactly what to enter (based on the official PDF):
- Vessel Details (top section)
- CF number (seller’s permit number)
- Builder
- Year (Yr.)
- Model
- Hull Identification Number (HIN)
- Length (in feet and inches)
- Check one: Dealer or Manufacturer
- Sales Price ($)
- Sales Tax ($)
- Buyer Information
- Registered owner name (Last, First, Middle)
- Street address, Apt. no.
- City, State, ZIP Code
- Seller/Dealer Information
- Dealer/Manufacturer firm name
- Address, City, State, ZIP Code
- Daytime telephone number
- Certification Statement
Sign and date the declaration:
“I certify (or declare) under penalty of perjury under the laws of the State of California that the foregoing is true and correct. I further certify that the applicable taxes on the sale will be reported directly to the California Department of Tax and Fee Administration.”Include:
- Signature of authorized agent/title
- Date
- Printed name of agent
- Daytime telephone number
Keep the form neat—DMV agents review it as the final document in the registration packet.
How to Submit the BOAT 110 with Your Vessel Registration?
Include the completed BOAT 110 as the last document in your BOAT 101 application packet. Submit it when:
- Filing at any DMV field office
- Mailing to: Department of Motor Vehicles, PO Box 942869, Sacramento, CA 94269-0001
Vessel agents (dealers) must also enter their signature and agent number where required on related forms.
Common Mistakes to Avoid with BOAT 110
- Forgetting to include the seller’s CDTFA permit number
- Submitting the form for private-party sales (use REG 256 instead)
- Missing the perjury certification signature/date
- Using an outdated version (always use the latest DMV PDF)
- Not attaching it as the final page of the application
Related Vessel Forms and Resources
- BOAT 101: Application for Vessel Certificate of Number (main registration form)
- BOAT 102: Temporary Certificate of Number
- REG 256: Statement of Facts (for private sales or additional info)
- CDTFA Publication 52: Vehicles and Vessels – Use Tax (for tax rate details)
For full vessel registration instructions, visit the official DMV Boat/Vessel Registration page.
Frequently Asked Questions About BOAT 110
Is the BOAT 110 required for every boat sale?
No—only when a licensed dealer or manufacturer with a CDTFA seller’s permit is involved and tax is reported directly to the state.
Can I download the form anywhere?
Use only the official DMV link above to ensure you have the current revision.
What if the dealer has no seller’s permit?
Use tax must be paid directly to the DMV; do not submit BOAT 110.
Does this form apply to documented vessels?
No—documented vessels (U.S. Coast Guard) follow different CDTFA rules.
Final Tips for California Vessel Dealers
Always keep a copy of the completed BOAT 110 for your records. Proper use of this form helps your customers register quickly while ensuring full compliance with California sales and use tax laws for boats and vessels. For the latest updates, check the DMV Agents Handbook or CDTFA guidelines.
Ready to download? Click the official link above and complete your BOAT 110 today for hassle-free vessel sales tax certification.