Mississippi Code Title 59. Ports, Harbors, Landings and Watercraft § 59-25-7

(1) No dealer shall purchase or acquire a new vessel or motor without obtaining from the seller a manufacturer's or importer's certificate of origin. No manufacturer, importer, dealer or other person shall sell or otherwise dispose of a new vessel or motor to a dealer for purposes of resale without delivering to the dealer a manufacturer's or importer's certificate of origin.

(2) The manufacturer's or importer's certificate of origin shall be a uniform or standardized form prescribed by the department and shall contain: a description of the vessel or motor including its trade name, model year, length, type and hull identification number; an assignment form, including the certification of date of transfer of vessel or motor, the name and address of transferee; certification that the vessel or motor is new, and a warranty that the vessel or motor at the time of delivery is subject only to such liens and encumbrances as set forth and described in full in the assignment.

(3) Every dealer shall maintain for at least three (3) years a record of any vessel or motor bought, sold, exchanged or received for sale or exchange. This record shall be available for inspection by department representatives during reasonable business hours.