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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, 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.

StateSales Tax Rate
Alabama2% (special vehicle rate)
Alaska0% (no sales tax currently imposed)
Arizona5.6%
Arkansas6.5%
California6.00% (mandatory local rate not included)
Colorado2.9%
Connecticut6.35%; 7.75% if the vehicle is over $50,000
Delaware0% (no sales tax currently imposed)
Florida6%
Georgia0% (tax imposed not considered a sales tax)
Hawaii4%
Idaho6%
Illinois6.25%
Indiana7%
Iowa5% (special vehicle rate)
Kansas6.50%
Kentucky6%
Louisiana4.45%
Maine5.5%
Maryland0% (no sales tax currently imposed)
Massachusetts6.25%
Michigan6%
Minnesota6.5% (special vehicle rate)
Mississippi5% (special vehicle rate); 3% (GVW>10,000 lbs)
Missouri4.225%
Montana0% (no sales tax currently imposed)
Nebraska5.5%
Nevada6.85%
New Hampshire0% (no sales tax currently imposed)
New Jersey6.625%
New Mexico4% (special vehicle rate)
New York4%
North Carolina3.00% (special vehicle rate)
North Dakota5%
Ohio5.75%
Oklahoma1.25% (special vehicle rate; excludes excise tax)
Oregon0% (no sales tax currently imposed)
Pennsylvania6%
Rhode Island7%
South Carolina5% (special vehicle rate; cap disregarded)
South Dakota3% (special vehicle rate)
Tennessee7% (single article tax not applicable)
Texas6.25%
Utah4.85%
Vermont6%
Virginia4.15% (special vehicle rate)
Washington6.5%
West Virginia6%
Wisconsin5%
Wyoming4%
District of Columbia0% (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-103CAR. 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 JurisdictionAbbreviationTax RateIndiana Dealer Requirements
ArizonaAZ5.6Dealer must collect Indiana sales tax
CaliforniaCA6Dealer must collect Indiana sales tax
Canada (country)CAN7Dealer must collect Indiana sales tax
FloridaFL6Dealer must collect Indiana sales tax
HawaiiHI4Dealer must collect Indiana sales tax
KentuckyKY6Dealer must collect tax on trailers only (RVs are exempt)
MaineME5.5Dealers must collect tax on trailers only (RVs are exempt)
MassachusettsMA6.25Dealers must collect Indiana sales tax
Mexico (country)MEX7Dealer must collect Indiana sales tax
MichiganMI6Dealer must collect Indiana sales tax
North CarolinaNC3Dealer must collect Indiana sales tax
Rhode IslandRI7Dealer must collect tax on trailers only (RVs are exempt)
South CarolinaSC5Dealer 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 NameDescriptionFile Type
ST-105DDealer-to-Dealer Resale Certificate of Sales Tax Exemptionpdf
ST-108Certificate of Gross Retail or Use Tax Paidfill-in pdf
ST-108ACertificate of Sales Tax Paid or Exemption for Auctionsfill-in pdf
ST-108ECertificate of Gross Retail or Use Tax Exemptionfill-in pdf
ST-108NRCertificate of Gross Retail or Use Tax Paid on the Purchase of a Motor Vehicle For a Nonresidentfill-in pdf
ST-137RVAffidavit of Exemption by a NONRESIDENT On the Purchase of a Recreational Vehicle/Cargo Trailerfill-in pdf
Tax Comparison ChartSales Tax Rate Chart for RVs and Trailershtml
AE-7Application for Aircraft RegistrationFile online with INTIME
AE-8Application for Aircraft Dealer's CertificateFile online with INTIME
ST-108 AIRCertificate of Exemption from Retail Sales Tax on Aircraft Purchasesfill-in pdf

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

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