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Dealer Information

Information for dealers of vehicles and watercraftRVs and cargo trailers and aircraft, as well as general information and tax forms are below. 

 

General Dealer Information

Indiana Secretary of State Auto Dealer Training Seminars

DOR is a proud partner of the Indiana Secretary of State’s Auto Dealer Seminars.  Dates and locations for 2020 seminars should be available in the summer. You can watch this year's seminar online. Click the play button below to jump to our presentation.

Vehicle and Watercraft Information

Updated Motor Vehicle Dealer Rules

Motor vehicle dealers must use Indiana sales tax return, ST-103CAR, either through INtax or another approved filing method.

Sales Tax Rates for Vehicles Purchased in Indiana That Will be Registered in Another State Within 30 Days

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. DOR recommends that dealers verify the current state tax rates and information for all out-of-state transactions. The most accurate and updated rate for each state's sales tax can be found at the state's official revenue agency website.

This table was last updated on April 14, 2020.

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% (mandatory local rate not included)
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 4.45%
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 6.625%
New Mexico 4% (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; excludes excise 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% (single article tax not applicable)
Texas 6.25%
Utah 4.85%
Vermont 6%
Virginia 4.15% (special vehicle rate)
Washington 6.5%
West Virginia 6%
Wisconsin 5%
Wyoming 4%
District of Columbia 0% (tax imposed not considered a sales tax)

RV and Cargo Trailer Information

Nonresident Sales Tax Exemption

Recreational vehicle and cargo trailer dealers should no longer use sales tax return ST-102CAR. RV and cargo dealers should file Form 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).

The purchase of a recreational vehicle or cargo trailer (as defined in I.C. 6-2.5-5-39) by a nonresident, to be registered and/or titled outside Indiana will be afforded an exemption if the state where the vehicle is to be registered allows a similar exemption to an Indiana resident.

DOR has developed Form ST-137RV for dealers. The dealer must keep a copy of Form ST-137RV to document the exempt RV or cargo trailer sale to a nonresident. Form ST-137RV contains an affidavit the buyer and dealer must sign.

For more detailed information please access the Sales Tax Exemption for RVs & Cargo Trailers FAQs or Sales Tax Information Bulletin #72.

Note: The ST-137RV exemption form is only applicable to a sale to a nonresident where the nonresident takes delivery (possession) within Indiana. Note exceptions for certain nonresidents as indicated on the form. The ST-108NR form still must be retained for sales between July 1, 2017, and June 30, 2019.

The ST-137RV exemption is not applicable if the RV or trailer is delivered by the dealer or the dealer hires a third party carrier to deliver to a point outside of Indiana, as a condition of the purchase agreement.

Sales Tax Rates for Nonresident Purchasers

The taxability of an RV or trailer purchased by a nonresident is dependent upon whether the RV or trailer will be registered in a reciprocal state or nonreciprocal state. The purchase by a customer registering in a reciprocal state is exempt. A reciprocal state is a state that provides a similar exemption for an Indiana resident making a purchase in that state. The purchase by a customer registering in a nonreciprocal state is subject to Indiana sales tax. A nonreciprocal state provides no such exemption to Indiana residents.

Most states are reciprocal, but the states below (including Canada and Mexico) are nonreciprocal. Beginning July 1, 2020, the Indiana sales tax required to be collected from the purchaser from these states is rate indicated on the table. Prior to July 1, 2020, the tax rate was 7%. Please note that this is Indiana sales tax, and must be remitted to the Indiana Department of Revenue.

Taxing Jurisdiction Abbreviation Tax Rate Indiana Dealer Requirements
Arizona AZ 5.6 Dealer must collect Indiana sales tax
California CA 6 Dealer must collect Indiana sales tax
Canada (country) CAN 7 Dealer must collect Indiana sales tax
Florida FL 6 Dealer must collect Indiana sales tax
Hawaii HI 4 Dealer must collect Indiana sales tax
Kentucky KY 6 Dealer must collect tax on trailers only (RVs are exempt)
Maine ME 5.5 Dealers must collect tax on trailers only (RVs are exempt)
Massachusetts MA 6.25 Dealers must collect Indiana sales tax
Mexico (country) MEX 7 Dealer must collect Indiana sales tax
Michigan MI 6 Dealer must collect Indiana sales tax
North Carolina NC 3 Dealer must collect Indiana sales tax
Rhode Island RI 7 Dealer must collect tax on trailers only (RVs are exempt)
South Carolina SC 5 Dealer must collect Indiana sales tax

Aircraft Information

Online Services Now Available to Aircraft Dealers

Indiana's new online tax portal, INTIME, enables Hoosiers to manage their taxes in one convenient location, 24/7. Aircraft dealers can use this service to:

  • Register an aircraft with DOR online (Form AE-7)
  • Apply for or renew an Aircraft Dealer's Certificate with DOR online (Form AE-8)
  • Make payments using a bank account or credit card
  • View and respond to correspondence from DOR
  • Request and print return transcripts on-demand
  • Receive online customer service support through secure messaging

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-108NR Certificate of Gross Retail or Use Tax Paid on the Purchase of a Motor Vehicle For a Nonresident 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
AE-7 Application for Aircraft Registration File online with INTIME
AE-8 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

Dealers may also obtain Form ST-108 and ST-108E at any Bureau of Motor Vehicles branch office.

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