Form Dnr-B-110 - Certification Of State Of Principal Use - Maryland Department Of Natural Resources Page 2

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GENERAL INFORMATION
This Certification of State of Principal Use is used when a vessel is not to be used principally in Maryland and is, therefore, exempt
from Maryland excise tax. All information requested on the certification must be provided.
§ 8-716 (e) of Maryland’s State Boat Act states that a person is not required to pay vessel excise tax resulting from:
(13) The sale of a vessel within the State if:
(i) The vessel is purchased from a licensed dealer;
(ii) The issuance of a title is not sought or required;
(iii) The vessel is not used or to be used principally on the waters of this State;
(iv) The vessel is duly registered in another jurisdiction within 30 days of the date of purchase; and
(v) The dealer and the purchaser execute an agreement certifying the state of principal use for the vessel
which is filed with the Department within 30 days of the date of purchase.
§ 8-701 of Maryland’s State Boat Act includes the following definitions:
(p) State of Principal Use – “State of principal use” means the state on whose waters a vessel is used or to be used most
during a calendar year which is the period from January 1 through December 31.
(r) Use – “Use” means to operate, navigate, or employ a vessel. A vessel is in use whenever it is upon the water, whether it is
moving, anchored, or tied up to any manner of dock or buoy. A vessel is also in use if it is kept in any structure in readiness
for use.
MARYLAND DEPARTMENT OF NATURAL RESOURCES
LICENSING AND REGISTRATION SERVICE
REGIONAL SERVICE CENTERS
Annapolis Service Center
Dundalk Service Center
Central Service Center
2 S. Bond Street, Suite101
1804 West St , Suite 300
7701 Wise Avenue
P.O. Box 1869
Bel Air, MD 21014
Baltimore, MD 21222
Annapolis, MD 21404-1869
410-284-1654
410-836-4550
410-260-3220
1-866-535-8319 (Toll free MD)
1-866-623-3187 (Toll free MD)
1-866-344-8889 (Toll free MD)
WALK IN ONLY – Mon/Wed/Fri
East Central Service Center
Western Service Center
Southern Service Center
12500 Pleasant Valley Road
120 Broadway Avenue, Suite 5/6
6904 Hallowing Lane
Flintstone, MD 21530
Centreville, MD 21617
Prince Frederick, MD 20678
410-819-4100
301-777-2134
410-535-3382
1-866-439-1708 (Toll free MD)
1-866-679-0906 (Toll free MD)
1-866-688-3823 (Toll free MD)
Eastern Service Center
201 Baptist Street
Salisbury, MD 21801
410-713-3840
1-866-812-1678 (Toll free MD)
DNR-B-110 (Rev 5/10)

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