Dealer Information

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Information for dealers of vehicles, aircraft, watercraft, and mobile homes including tax forms, exemptions, and more are below.

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 below table.

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)
Hawai’i 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 0% (tax imposed not considered a sales tax)
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 5.75%

 

Aircraft Information

Name

 

State Form Number

 

Description

 

File Type

 

AE-1

 

46815

 

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

 

fill-in pdf

 

AE-2

 

54085

 

Annual Report of Exempt Aircraft Usage

 

fill-in pdf

 

AE-3

 

54086

 

Annual Report of Exempt Aircraft Used in Public Transportation

 

fill-in pdf

 

AE-5

 

55255

 

Certification of Purchase Price

 

fill-in pdf

 

AE-6

 

7548

 

Certificate of Aircraft Registration Name Change

 

fill-in pdf

 

AE-7

 

7695

 

Application for Aircraft Registration

 

fill-in pdf

 

AE-8

 

10763

 

Application for Aircraft Dealer's Certificate

 

fill-in pdf

 

ST-108 AIR

 

56098

 

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 2017 tax period, recreational vehicle and cargo trailer dealers should no longer use the current ST-103 return. A different Indiana sales tax return, ST-103CAR, should now be used by recreational vehicle and cargo trailer retailers. You should begin using this return, either through INtax or another approved filing method, beginning with the July 2017 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 are available on the department website.

Other publications you might find useful

Warranties & Maintenance Contracts

Auctions/Casual Sales Exemption Rules

Leases of Motor Vehicles & Trailers

Sales of Motor Vehicles & Trailers

Indiana Sales or Use Tax on Watercraft

Prizes and Other Free Merchandise

Auto Rental Excise Tax and Marion County Supplemental Auto Rental Excise Tax

Sales Tax Exemption for Recreational Vehicles and Cargo Trailers

Application of Sales and Use Tax to Demonstrator Automobiles

New or Replacement Tires on Motor Vehicles

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.