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Dealer Information

Information for dealers of vehicles, aircraft, watercraft, and RVs and cargo trailers including tax forms, exemptions, and more are below.


Indiana Secretary of State Auto Dealer Training Seminars

DOR is a proud partner of the Indiana Secretary of State’s Auto Dealer Seminars.  Watch this year’s seminar online. Click the play button below to jump to our presentation.

New Motor Vehicle Dealer Rules

Motor vehicle dealers must use Indiana sales tax return, ST-103CAR (replaced in 2014). You should use this return, either through INtax or another approved filing method.

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.

Dealers must collect the applicable tax rate on all sales. The various state tax rates are listed in the table below. Please verify the current sales tax information with the other state’s revenue department as needed.

This table was last updated on February 7, 2019.

State Sales Tax Rate
Alabama 2% (special vehicle rate)
Alaska 0% (no sales tax currently imposed)
Arizona 5.6%
Arkansas 6.5%
California 6.00%
Colorado 2.9%
Connecticut 6.35%; 7.75% if the vehicle is over $50,000
Delaware 0% (no sales tax currently imposed)
Florida 6%
Georgia 0% (tax imposed not considered a sales tax)
Hawaii 4%
Idaho 6%
Illinois 6.25%
Indiana 7%
Iowa 5% (special vehicle rate)
Kansas 6.50%
Kentucky 6%
Louisiana 5%
Maine 5.5%
Maryland 0% (no sales tax currently imposed)
Massachusetts 6.25%
Michigan 6%
Minnesota 6.5% (special vehicle rate)
Mississippi 5% (special vehicle rate); 3% (GVW>10,000 lbs)
Missouri 4.225%
Montana 0% (no sales tax currently imposed)
Nebraska 5.5%
Nevada 6.85%
New Hampshire 0% (no sales tax currently imposed)
New Jersey 6.875%
New Mexico 3% (special vehicle rate)
New York 4%
North Carolina 3.00% (special vehicle rate)
North Dakota 5%
Ohio 5.75%
Oklahoma 1.25% (special vehicle rate)
Oregon 0% (no sales tax currently imposed)
Pennsylvania 6%
Rhode Island 7%
South Carolina 5% (special vehicle rate; cap disregarded)
South Dakota 3% (special vehicle rate)
Tennessee 7%
Texas 6.25%
Utah 4.7%
Vermont 6%
Virginia 4.15% (special vehicle rate)
Washington 6.5%
West Virginia 5% (special vehicle rate)
Wisconsin 5%
Wyoming 4%
District of Columbia 0% (tax imposed not considered a sales tax)


Aircraft Information



State Form Number


Online Services




File Type






  Certificate of Exemption from Registration/Excise Tax on Aircraft Owned by an Indiana Resident and Based Out of State


fill-in pdf








Annual Report of Exempt Aircraft Usage


fill-in pdf








Annual Report of Exempt Aircraft Used in Public Transportation


fill-in pdf








Certification of Purchase Price


fill-in pdf








Certificate of Aircraft Registration Name Change


fill-in pdf








Application for Aircraft Registration


File online with INTIME






Application for Aircraft Dealer's Certificate


File online with INTIME
ST-108 AIR






Certificate of Exemption from Retail Sales Tax on Aircraft Purchases


fill-in pdf


Vehicle, Trailer and Watercraft Dealer Forms

Form Name Description File Type
ST-105D Dealer-to-Dealer Resale Certificate of Sales Tax Exemption pdf
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.

RV and Cargo Trailer Sales - Nonresident Sales Tax Exemption

Beginning with the July 2019 tax period, recreational vehicle and cargo trailer dealers should no longer use sales tax return ST-103CAR. RV and cargo dealers should file ST-103 online unless otherwise required to use Form ST-103CAR for other vehicle sales. To update your INtax online return template to the ST-103 form, contact us via the INtax message center (available after login).

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