I just bought a boat in Pa. and registered it in NY last week. All I needed was the registration from the previous owner , Pa has a transferable reg, no title. For tax purposes , I had the guy sign the NYS DMV form for sales tax , stating what he sold me the boat for and the signed DMV Boat registration form. and 20 min at dmv and out i walked with the new Registration. Now in NY the sales tax can be for boat and trailer, no longer need seperate forms.