California vs New Jersey: Boat Bill of Sale Comparison (2026)
Side-by-side: California vs New Jersey boat sale
| Feature | California | New Jersey |
|---|---|---|
| Official bill of sale form | REG 135 — Bill of Sale | OS/SS-32 — Motor Vehicle Bill of Sale |
| Sales / use tax rate | 7.25% sales/use tax · California procedure | 6.625% sales/use tax · New Jersey procedure |
| Title fee (buyer pays) | $23 | $60 |
| Title transfer deadline | 10 days from sale | 10 days from sale |
| Notarization requirement | Not required | Not required |
| Lien release process | REG 227 | OS/SS-51 or Title (lien section) |
| Odometer disclosure cutoff | Required for boats newer than 2011 | Required for boats newer than 2011 |
| VIN inspection (out-of-state) | Required (out-of-state vehicles) | Required (out-of-state vehicles) |
| Titling agency | California DMV | New Jersey MVC |
When to choose California vs New Jersey
New Jersey charges 6.625% vs 7.25% in California, a 0.63-point spread the buyer pays at title transfer. Both states publish official bill of sale forms (California: REG 135, New Jersey: OS/SS-32), so the form itself is a non-issue — what matters is which one your titling agency accepts and how the odometer block reads. For a boat sale comparison, the buyer-side cost stack is dominated by sales/use tax, title fee, and any inspection or notary trip. Sellers should match the bill of sale format to the buyer's titling state because the buyer files the title transfer, not the seller.
Cross-state transfer: California to New Jersey
If the boat moves from California to New Jersey after the sale, the buyer registers and titles in New Jersey — not California. The seller's bill of sale should still match California sale-side conventions (because the sale happened there), but the buyer takes that bill of sale plus the endorsed California title to New Jersey MVC within 10 days of arrival. New Jersey will assess 6.625% sales or use tax on the purchase price when the new title is issued. New Jersey requires a VIN inspection for vehicles arriving from out of state — The federal odometer disclosure rules apply regardless of which state owns the title at sale time; boats newer than 2011 need a written odometer reading on the bill of sale or title. If a lien existed on the California title, the California lienholder must release it (REG 227) before New Jersey MVC will issue a clean title to the buyer.
Generate a state-specific boat bill of sale
Pick the buyer's titling state — the form ships pre-filled with the right odometer block, signature lines, and state-specific fields.
Frequently asked questions — California vs New Jersey
Is the boat bill of sale form different in California vs New Jersey?▾
Yes. California uses REG 135 (Bill of Sale) and New Jersey uses OS/SS-32 (Motor Vehicle Bill of Sale). The buyer files the bill of sale at the state where they title the boat, so match the form to the titling state, not the sale state.
Which state has lower sales tax on a private-party boat sale, California or New Jersey?▾
New Jersey (6.625%) has the lower published state rate vs California (7.25%). Local county and city rates can shift this — check the buyer's home county before the sale.
What is the title transfer deadline for a boat in California vs New Jersey?▾
California requires the buyer to title the boat within 10 days of sale. New Jersey allows 10 days. Missing the deadline triggers late fees and back-dated registration penalties in both states.
Do I need to notarize the boat bill of sale in California or New Jersey?▾
Neither California nor New Jersey requires notarization of the boat bill of sale. A signed document with both parties' full names, addresses, and the date is sufficient.
If I sell a boat in California and the buyer registers it in New Jersey, which state's rules apply?▾
The buyer titles and registers the boat in New Jersey — New Jersey's rules govern the title transfer. The seller's bill of sale should still reflect California sale-side conventions because the sale closed there. New Jersey MVC will assess 6.625% sales/use tax on the purchase price when the new title is issued, regardless of where the sale occurred.