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A bill of sale is a document that records details of a transfer of a motor vehicle or other valuable property from a seller to a buyer. It is similar to a receipt but serves the purpose of proving that the transaction took place. In North Carolina, a bill of sale is required when titling a new unregistered vehicle purchased from a dealer or when registering an imported vehicle. The North Carolina Wildlife Resources Commission also requires a dealer's bill of sale for any boat purchased from a dealer, while a non-titled vessel bought from an individual will need a notarized bill of sale. Special bill of sale forms for vessels are available on the commission's website.