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You should purchase a new OS for your new machine because technically from Microsoft's stand point that is what you have when upgrading motherboards.
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I would just like to add that this is not just a Microsoft policy, but an industry wide practice. OEM licenses were created for system builders to provide a pre-installed copy of the program on to the "O"riginal "E"quipment". System builders don't need all the fancy (and expensive) retail packaging and so OEM software is cheaper. But as noted, is also tied to the original equipment and therefore is not "legally" transferable to new equipment.
While we see this most with Windows, we also see this with some anti-malware products that come preloaded on factory built computers, and with software that comes with some CD/DVD/BR drive/writers.