Dealer Information

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 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




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


fill-in pdf






Application for Aircraft Dealer's Certificate


fill-in pdf


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 2017 tax period, recreational vehicle and cargo trailer dealers should use sales tax return ST-103CAR, instead of the ST-103 return. The ST-103CAR, should now be used by recreational vehicle and cargo trailer retailers.  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.