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This Web page is devoted to the special needs of vehicle, aircraft, marine and mobile home dealers. Certain tax forms and information specific to your industry are available for immediate access to download and print.
New features will be added, such as direct links to Information Bulletins, Commissioners Directives, etc. that are exclusively geared to your needs. Feel free to add this page to your favorites for future reference. We hope this information will save you valuable time.
Beginning with the July 2014 tax period, motor vehicle dealers should no longer use the current ST-103 return. A new Indiana sales tax return, ST-103CAR, has been developed specifically for motor vehicle retailers. You should begin using this return, either through INtax or another approved filing method, beginning with the July 2014 tax period. To update your return template to the ST-103CAR form, contact us via the INtax message center, mail, or fax to (317) 232-1021. Instructions for this return will be available on the department website in July.
For each of these transactions, you must complete and retain Form ST-108NR. You also must provide a copy to the buyer as evidence of the amount of sales tax collected.
This new statute takes effect July 1, 2014. Beginning on that date, dealers must collect the applicable tax rate on all sales. The various state tax rates are listed in the below table.
|State||Sales Tax Rate|
|Alabama||2% (special vehicle rate)|
|Alaska||0% (no sales tax currently imposed)|
|Delaware||0% (no sales tax currently imposed)|
|Georgia||0% (tax imposed not considered a sales tax)|
|Iowa||5% (special vehicle rate)|
|Maryland||0% (no sales tax currently imposed)|
|Montana||0% (no sales tax currently imposed)|
|New Hampshire||0% (no sales tax currently imposed)|
|New Mexico||3% (special vehicle rate)|
|North Carolina||3.00% (special vehicle rate)|
|Oklahoma||3.25% (special vehicle rate)|
|Oregon||0% (no sales tax currently imposed)|
|South Carolina||5% (special vehicle rate; cap disregarded)|
|South Dakota||3% (special vehicle rate)|
|Virginia||4.05% (special vehicle rate)|
|West Virginia||5% (special vehicle rate)|
|District of Columbia||5.75%|
|Form Name||Description||File Type|
|ST-105D||Dealer-to-Dealer Resale Certificate of Sales Tax Exemption|
|ST-108||Certificate of Gross Retail or Use Tax Paid||fill-in pdf|
|ST-108A||Certificate of Sales Tax Paid or Exemption for Auctions||fill-in pdf|
|ST-108E||Certificate of Gross Retail or Use Tax Exemption||fill-in pdf|
|ST-108MH||Certification of Sales of Manufactured Homes or Industrial Building Systems||fill-in pdf|
|ST-137RV||Affidavit of Exemption by a NONRESIDENT On the purchase of a Recreational Vehicle/Cargo Trailer||fill-in pdf|
|Tax Comparison Chart||Sales Tax Rate Chart for RVs and Trailers||html|
Dealers may also obtain the ST-108 /ST-108E at any Bureau of Motor Vehicles branch office.
Information Bulletin #2
Warranties & Maintenance Contracts
Information Bulletin #20
Auctions/Casual Sales Exemption Rules
Information Bulletin #28L
Leases of Motor Vehicles & Trailers
Information Bulletin #28S
Sales of Motor Vehicles & Trailers
Information Bulletin #28WC
Indiana Sales or Use Tax on Watercraft
Information Bulletin #40
Prizes and Other Free Merchandise
Information Bulletin #47
Auto Rental Excise Tax and Marion County Supplemental Auto Rental Excise Tax
Information Bulletin #72
Sales Tax Exemption for Recreational Vehicles and Cargo Trailers
Tax Policy Directive #8
Application of Sales and Use Tax to Demonstrator Automobiles
Commissioner's Directive #16
New or Replacement Tires on Motor Vehicles
Commissioner's Directive #25
Elimination of Form ST-137, Certificate of Exemption for an Out-of-State Delivery of Motor Vehicle, Manufactured Home, Aircraft, Watercraft or Trailer to be Registered and/or Titled Outside the State of Indiana.