IN.gov - Skip Navigation

Note: This message is displayed if (1) your browser is not standards-compliant or (2) you have you disabled CSS. Read our Policies for more information.

Amber Alert
Amber Alert - TEST
  • taxtalk_widget
  • tax_videolibrary_widget
  • transparency_widget

Indiana Department of Revenue

Dealer Information Dealer Information

Subscribe for e-mail updates

 

This Web page is devoted to the special needs of vehicle, aircraft, marine and mobile home dealers. Certain tax forms and information specific to your industry are available for immediate access to download and print.

New features will be added, such as direct links to Information Bulletins, Commissioners Directives, etc. that are exclusively geared to your needs. Feel free to add this page to your favorites for future reference. We hope this information will save you valuable time.

New Motor Vehicle Dealer Rules

Beginning with the July 2014 tax period, motor vehicle dealers should no longer use the current ST-103 return. A new Indiana sales tax return, ST-103CAR, has been developed specifically for motor vehicle retailers. You should begin using this return, either through INtax or another approved filing method, beginning with the July 2014 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 will be available on the department website in July.

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.

This new statute takes effect July 1, 2014. Beginning on that date, 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 6.5%
Colorado 2.9%
Connecticut 6.35%
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 6.15%
Kentucky 6%
Louisiana 4%
Maine 5.5%
Maryland 0% (no sales tax currently imposed)
Massachusetts 6.25%
Michigan 6%
Minnesota 6.875%
Mississippi 5%
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 7%
New Mexico 3% (special vehicle rate)
New York 4%
North Carolina 3.00% (special vehicle rate)
North Dakota 5%
Ohio 5.75%
Oklahoma 3.25% (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 4.05% (special vehicle rate)
Washington 6.5%
West Virginia 5% (special vehicle rate)
Wisconsin 5%
Wyoming 4%
District of Columbia 5.75%

 

Aircraft Information

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

Other publications you might find useful

Information Bulletin #2
Warranties & Maintenance Contracts

Information Bulletin #20
Auctions/Casual Sales Exemption Rules

Information Bulletin #28L
Leases of Motor Vehicles & Trailers

Information Bulletin #28S
Sales of Motor Vehicles & Trailers

Information Bulletin #28WC
Indiana Sales or Use Tax on Watercraft

Information Bulletin #40
Prizes and Other Free Merchandise

Information Bulletin #47
Auto Rental Excise Tax and Marion County Supplemental Auto Rental Excise Tax

Information Bulletin #72
Sales Tax Exemption for Recreational Vehicles and Cargo Trailers

Tax Policy Directive #8
Application of Sales and Use Tax to Demonstrator Automobiles

Commissioner's Directive #16
New or Replacement Tires on Motor Vehicles

Commissioner's Directive #25
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.