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)|
|Connecticut||6.35%; 7.75% if the vehicle is over $50,000|
|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)|
|Minnesota||6.5% (special vehicle rate)|
|Mississippi||5% (special vehicle rate); 3% (GVW>10,000 lbs)|
|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||1.25% (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||4.15% (special vehicle rate)|
|West Virginia||5% (special vehicle rate)|
|District of Columbia||0% (tax imposed not considered a sales tax)|
|State Form Number
|Certificate of Exemption from Registration/Excise Tax on Aircraft Owned by an Indiana Resident and Based Out of State
|Annual Report of Exempt Aircraft Usage
|Annual Report of Exempt Aircraft Used in Public Transportation
|Certification of Purchase Price
|Certificate of Aircraft Registration Name Change
|Application for Aircraft Registration
|Application for Aircraft Dealer's Certificate
|Certificate of Exemption from Retail Sales Tax on Aircraft Purchases
Vehicle, Trailer and Watercraft Dealer Forms
|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.
- Frequently Asked Questions for dealers of RVs, Trailers, Vehicles and Watercraft
- Obtain a Tax Clearance for Renewal of Dealer License
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.