North Carolina Boating Information
Registration Questions:(800) 628-3773
Boating Registration Website:
State Tax Department Website:

Registration Grace Period (Days):90 days
Boat Sales & Use Tax Rate:3.0%
Credit For Tax Paid In Another State:Yes
State Decal Required For Documented Vessel:Yes
Boat Titles Issued:Yes
Notes:Maximum tax due is $1,500

refund for highway/Road fuel taxes paid on marine fuel:
Recreational boaters can apply for a refund of the state sales tax on gasoline and diesel fuel that is purchased at a highway pump for use in their boats. The current refund is approximately $0.18 per gallon, after taking the current tax of $0.242 and subtracting a use fee of $0.06. The claims are filed annually, and must have original sales invoices attached. Boaters may claim a refund back three years, as long as they have the receipts attached.

To download form Gas 1201 directly off the Internet, go to Once there, click on Motor Fuels and then scroll down to Gas-1201. For more information, call (919) 733-3409.

Boating Law Administrator(919) 707-0030
Maximum Speed Limit:Posted Speed Limit
Maximum Dimensions For Trailer:48'L x 8'6"W x 13'6"H
Maximum Overall Length with Vehicle & Trailer:60'
Minimum Weight Requiring Separate Trailer Brakes:4000 lbs.
Trailer Equipment Requirements:
Safety Chains:Yes
Brake Lights:Yes
Clearance Lights:Yes
License Light:Yes
Turn Signals:Yes
Breakaway Breaks:Yes, 4000 lbs, and up
Two Trailers:No Commercial Only
Insurance:Not required specifically for the trailer, may fall under the vehicle insurance.
Oversize/Overweight Permit Office:(888) 574-6683
For specific questions about boating issues or BoatUS Government Affairs, please e-mail the department at