North Carolina Vehicle Bill of Sale
North Carolina requires a notarized title assignment and charges a 3% Highway Use Tax, not sales tax.
Introduction
A North Carolina vehicle bill of sale records the sale of a car, truck, or motorcycle between a buyer and a seller, listing the parties, the vehicle and its VIN, the price, the odometer reading, and that the vehicle sells as-is. What sets North Carolina apart is that the document that actually transfers ownership must be notarized. The North Carolina Division of Motor Vehicles (NCDMV) marks the title assignment and the Title Application (MVR-1) with the instruction that notarization is required, so the seller signs in front of a notary public. NCDMV does not publish a numbered standalone bill-of-sale form; ownership runs on the notarized title assignment plus the MVR-1, and a bill of sale is listed as a required supporting document for a dealer purchase. Odometer disclosure is handled on a separate form, the MVR-180 Odometer Disclosure Statement, which is required when the vehicle is less than 10 years old. The second distinctive feature is tax. Instead of a state sales tax, North Carolina collects a 3% Highway Use Tax each time a title is transferred, assessed on the vehicle's retail value, with the rate fixed at three percent by N.C. Gen. Stat. 105-187.3. You title and register at NCDMV; title promptly and check NCDMV for the current window. DocDraft drafts a North Carolina vehicle bill of sale from your facts, attorney review available.
Key Things to Know
- 1
There is no official standalone NCDMV bill-of-sale form. NCDMV lists a Bill of Sale as a required supporting document for a dealer purchase but publishes no numbered template. Ownership transfer runs on the notarized title assignment plus the Title Application (MVR-1).
- 2
Notarization is required. The North Carolina title assignment and transfer documents must be notarized. NCDMV marks the Title Application (MVR-1) and related signatures with the footnote that notarization is required, so the seller signs before a notary public.
- 3
Odometer disclosure uses a separate form. North Carolina uses the MVR-180 Odometer Disclosure Statement, required when the vehicle is less than 10 years old, rather than integrating the federal 49 CFR 580 disclosure into a bill of sale.
- 4
North Carolina charges a 3% Highway Use Tax instead of sales tax. The tax is assessed each time a title is transferred, calculated on the vehicle's retail value, with the rate set at three percent by N.C. Gen. Stat. 105-187.3.
- 5
You title and register at NCDMV. The North Carolina Division of Motor Vehicles (NCDOT) is the title and registration office. Title promptly after the sale and check NCDMV for the current transfer window.
- 6
A bill of sale is supplementary, not the transfer instrument. The notarized title assignment plus the MVR-1 Title Application is what conveys ownership; a bill of sale is listed as a required supporting document specifically for a dealer purchase.
- 7
The Highway Use Tax has a cap for certain vehicles. The maximum tax is $2,000 for each title issued for a Class A or Class B commercial motor vehicle and for each recreational vehicle, under N.C. Gen. Stat. 105-187.3.
Key decisions before you file
Before you file a Bill of Sale in North Carolina, a few decisions shape the document: which option to choose and what each one means. The Bill of Sale guide walks through them.
Open the Bill of Sale guideCustomize your Bill of Sale Template with DocDraft
North Carolina Requirements for Bill of Sale
NCDMV publishes no numbered standalone bill-of-sale form; it lists a Bill of Sale as a required supporting document for a dealer purchase. Ownership transfer runs on the title assignment plus the Title Application (MVR-1), which NCDMV requires to be notarized, so the seller signs in front of a notary public.
Record the full names and addresses of both the seller and the buyer. These identify the parties to the sale and carry over to the Title Application (MVR-1) filed with NCDMV.
Describe the vehicle by year, make, model, body style, color, and the full Vehicle Identification Number (VIN). The VIN ties the bill of sale to the title that NCDMV transfers.
North Carolina uses a separate Odometer Disclosure Statement (Form MVR-180), required when the vehicle is less than 10 years old, under the federal 49 CFR 580 baseline. Record the current odometer reading and complete the MVR-180 rather than relying on the bill of sale alone.
State the sale price and the date of sale. The price documents the transaction; the 3% Highway Use Tax is assessed by NCDMV on the vehicle's retail value at title transfer.
North Carolina collects a 3% Highway Use Tax instead of a state sales tax, assessed each time a title is transferred and calculated on the vehicle's retail value, with the rate fixed at three percent by N.C. Gen. Stat. 105-187.3. The maximum tax is $2,000 for each Class A or Class B commercial motor vehicle and each recreational vehicle.
Title and register the vehicle at the North Carolina Division of Motor Vehicles (NCDOT). Submit the notarized title assignment, the Title Application (MVR-1), and the MVR-180 odometer statement if the vehicle is less than 10 years old. Title promptly and check NCDMV for the current transfer window.
A bill of sale is supplementary, not the transfer instrument. The notarized title assignment plus the MVR-1 conveys ownership; a bill of sale is listed as a required supporting document specifically for a dealer purchase.
Frequently Asked Questions
A bill of sale is supplementary in North Carolina, not the instrument that transfers ownership. Ownership passes through the notarized title assignment plus the Title Application (MVR-1) filed with NCDMV. NCDMV lists a Bill of Sale as a required supporting document specifically for a dealer purchase. For a private sale a written bill of sale is still useful as a record of the parties, the vehicle, the price, the odometer reading, and the as-is terms, even though the notarized title transfer is what conveys the car.
North Carolina requires notarization of the documents that transfer the vehicle. NCDMV marks the title assignment and the Title Application (MVR-1) with the instruction that notarization is required, so the seller signs in front of a notary public. While a separate bill of sale is supplementary, the notarized title assignment is mandatory. Plan to complete the transfer documents before a notary rather than signing them on your own.
No. NCDMV does not publish a numbered standalone bill-of-sale form. It lists a Bill of Sale as a required supporting document for a dealer purchase but provides no official template. Ownership transfer in North Carolina runs on the notarized title assignment plus the Title Application (MVR-1), with the MVR-180 Odometer Disclosure Statement when the vehicle is less than 10 years old. A bill of sale you prepare yourself documents the sale alongside those NCDMV forms.
North Carolina charges a 3% Highway Use Tax instead of a state sales tax on vehicles. The tax is assessed each time a title is transferred and is calculated on the vehicle's retail value, with the rate fixed at three percent by N.C. Gen. Stat. 105-187.3. There is a maximum tax of $2,000 for each title issued for a Class A or Class B commercial motor vehicle and for each recreational vehicle. The tax is collected by NCDMV at title transfer.
You title and register a vehicle at the North Carolina Division of Motor Vehicles (NCDMV), part of NCDOT. Bring the notarized title assignment, a completed Title Application (MVR-1), and the MVR-180 Odometer Disclosure Statement if the vehicle is less than 10 years old, and pay the 3% Highway Use Tax. Title promptly after the sale and check NCDMV for the current transfer window.
Include the seller and buyer names and addresses, the vehicle description with VIN, year, make, model, body style, and color, the sale price, the odometer reading, the date of sale, and an as-is statement. Because North Carolina requires the title transfer documents to be notarized, complete the notarized title assignment and the Title Application (MVR-1) alongside the bill of sale, plus the MVR-180 odometer statement if the vehicle is less than 10 years old.