How to Fill Out and Submit Pennsylvania Boat Registration Form REV-336

Pennsylvania Boat Registration Form REV-336 is the single application you file with the Pennsylvania Fish and Boat Commission (PFBC) to register a boat, title it, and pay the sales or use tax on the purchase, all in one submission. You complete it in blue or black ink, attach proof of ownership, write one check payable to PFBC covering fees and tax together, and either mail it in or use the PFBC online portal. Processing takes about 60 days, and the boat cannot legally be used until the permanent registration arrives.¹

When You Use REV-336

Every boat used on Pennsylvania waterways needs to be registered, powered or not. You file REV-336 after buying from a private seller, receiving a boat as a gift, inheriting one, or bringing a vessel into Pennsylvania from another state. Licensed dealers collect the sales tax at the point of sale, but the registration and title portion of the transaction still runs through this form.

Titling is narrower than registration. Pennsylvania requires a title for inboard motorboats and personal watercraft from model year 1997 or newer, and for outboard motorboats 14 feet or longer from model year 1997 or newer.² If your boat sits outside those categories, check only the registration box on the form and leave the title sections alone.

What to Have on Hand Before You Start

Missing information is the most common reason processing drags. Pull everything together first:

The 12-character Hull Identification Number (HIN) from the transom
Vessel details: make, model, year built, length in feet and inches, hull material, boat type, engine drive type, fuel type, and propulsion type³
Proof of ownership: a title from the previous state, a bill of sale, or a completed Form PFBC-734 (Affidavit of Purchase/Ownership)
The purchase price, including motors, accessories, dealer prep, and freight (a trailer is titled separately through PennDOT on Form MV-1, so don’t include its price)⁴
If you traded in a boat, its Pennsylvania registration number and HIN
The seller’s full name and address
Your driver’s license number (or tax ID if the owner is a business)
Date of birth for the primary registrant and any co-registrant

Filling Out the Form Section by Section

Download REV-336 from the Department of Revenue or the PFBC website. Print clearly in blue or black ink; illegible handwriting causes the same delays as blank fields.⁴

Sections A Through F

Section A asks whether you’re applying for registration, title, or both. Section B is owner information: name, mailing address, residence address, phone, county, zip. Co-owners who aren’t spouses have to pick a survivorship arrangement (joint tenants with right of survivorship, or tenants in common). If you leave that blank, the title defaults to tenants in common.

Section C is where the vessel details go. Section D covers outboard motor data, but only fill it in if a lienholder requires motor information on the title. Section E is lien information, and if there is a lien, the title will be mailed to the lienholder rather than to you. Section F is the seller’s name and address.

Section H: The Tax and Fee Calculation

This is where most filers stumble. The form takes you line by line:

Line 1, Purchase Price: the full amount paid, including boat, motors, accessories, dealer prep, and freight
Line 2, Trade-In Value: the value of any boat you traded, plus its registration number and HIN on lines 2a and 2b
Line 3, Taxable Total: Line 1 minus Line 2
Line 4, Sales Tax: multiply Line 3 by 0.06 in most counties, 0.07 in Allegheny County, or 0.08 in Philadelphia⁵
Line 5, Tax Credit: sales tax already paid to a dealer or to another state
Line 6, Sales Tax Due: Line 4 minus Line 5
Line 7, Duplicate Registration Cards: $3 each
Line 8, Registration Fee: varies by vessel type and length (see below)
Line 9, Title Fee: $30 if you’re titling
Line 10, Lien Encumbrance Fee: $20 if there’s a lien
Line 11, Grand Total: add Lines 6 through 10

A quick example. A $15,000 boat bought in Allegheny County with no trade-in has a $15,000 taxable total, $1,050 in sales tax at 7 percent, a $39 registration fee for a motorboat between 16 and 20 feet, and a $30 title fee. Grand total: $1,119 before any credits.

Sections I and J

Section I is for a dealer’s sales tax license number (if tax was already collected) or an exemption code if you qualify for one. Section J needs signatures from every party to the sale. Both buyer and seller have to sign. A missing seller signature will hold the whole application up.

Registration Fees

Pennsylvania registrations run two years.⁶ The biennial fee goes on Line 8:

Unpowered boats: $22
Motorboats under 16 feet: $26
Motorboats 16 feet to less than 20 feet: $39
Motorboats 20 feet and over: $52
Commercial passenger boats: $50

Exemptions and Credits

Not every transfer produces a tax bill. The exemption codes go in Section I.

Gifts

A true gift with no money changing hands uses Exemption Code 6. You have to attach Form PFBC-715 (Affidavit of Gift Sales Tax Exemption), signed by both the giver and the recipient. If the boat was originally bought out of state, the donor has to prove that sales tax was paid in a reciprocal state. Without that proof, or if the tax was paid in a non-reciprocal state, Pennsylvania sales tax is due on the boat’s current fair market value.⁷

Tax Paid to Another State

Sales tax paid in another state goes on Line 5 as a credit, but only if that state grants a reciprocal credit for Pennsylvania tax. The credit can’t exceed Pennsylvania’s rate (6, 7, or 8 percent depending on your county).⁸ If the other state charged less, you pay Pennsylvania the difference.

Nonresident and Prior-Residency Cases

If you bought a boat out of state more than six months before becoming a Pennsylvania resident, use Exemption Code 5 and enter the original purchase date. Nonresidents who keep a boat in Pennsylvania only for tourist or vacation use may qualify for Exemption Code 7, but that exemption isn’t available to Pennsylvania residents or for a boat originally purchased in the state.⁴

Submitting the Form

You can file online through the PFBC portal for both powered and unpowered boats.⁶ To file by mail, send the completed REV-336, proof of ownership, and payment to:

Pennsylvania Fish and Boat Commission
Division of Licensing and Registration
P.O. Box 68900
Harrisburg, PA 17106-8900⁹

Make the check or money order payable to PFBC. Not the Commonwealth, not the Department of Revenue. One check covers registration fees, title fee, and sales tax combined; PFBC routes the tax portion where it belongs.

After You Submit

Allow 60 days for processing. It is unlawful to use the boat until the permanent registration arrives.¹ You’ll get back a registration card and, if you titled the boat, a certificate of title. When a lien exists, the title goes to the lienholder.

Keep a copy of your completed form and your payment record. Registration lasts two years, and renewals are handled separately by the PFBC. You won’t file REV-336 again unless you transfer ownership or title a different vessel.

Penalties and Refunds

If your return is late, the Department of Revenue charges 5 percent per month of the tax owed, up to 25 percent. Filing on time but underpaying triggers a separate 3 percent per month penalty on the unpaid balance, capped at 18 percent. Interest runs at 7 percent annually for 2026.¹⁰

The Department has three years from your filing date to assess additional tax if the form contained errors. If you never filed, or if you filed a fraudulent return with intent to evade tax, there is no time limit.¹¹

If you overpaid (maybe you forgot a credit for tax already paid to another state, or miscalculated a trade-in), petition for a refund on Form REV-65 through the Department of Revenue’s online appeals portal or by mail to the Board of Appeals. State the refund amount, whether you want cash or credit, and attach supporting evidence. You have up to 60 days after filing the petition to submit additional documentation.¹²

1
Commonwealth of Pennsylvania. Apply for New Powered Boat Registration
2
eRegulations. Pennsylvania Boats Requiring Registration, Titling or Launch Permits
3
Pennsylvania Code and Bulletin. Pennsylvania Code Chapter 93 – Boat Registration and Numbering
4
Commonwealth of Pennsylvania. Instructions for Application for Pennsylvania Boat Registration and/or Boat Title
5
Commonwealth of Pennsylvania. Pennsylvania Department of Revenue – Tax Rates
6
Commonwealth of Pennsylvania. Register/Title a Boat
7
Commonwealth of Pennsylvania. Affidavit of Gift Sales Tax Exemption
8
LINC. PA Sales and Use Tax Credit Chart REV-227
9
Commonwealth of Pennsylvania. Renew Boat Registration
10
Pennsylvania Department of Revenue. How Is Sales Tax Penalty/Interest Calculated?
11
Pennsylvania General Assembly. Pennsylvania Statutes Title 72 PS Taxation and Fiscal Affairs
12
Commonwealth of Pennsylvania. Board of Appeals Petition Form REV-65