North Carolina Vehicle Bill of Sale

Introduction

Key Things to Know

1. 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. 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. 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. 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. 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. 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. 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.

North Carolina Requirements for Bill of Sale

• No Official Form, Notarized Title Assignment Required

  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.

• Seller and Buyer Information

  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.

• Vehicle Description With VIN

  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.

• Odometer Disclosure on MVR-180

  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.

• Sale Price and Date

  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.

• 3% Highway Use Tax Instead of Sales Tax

  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 at NCDMV

  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.

• Bill of Sale Is Supplementary

  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.