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Indiana Free Printable  for 2024 Indiana Certificate of Gross Retail or Use Tax Exemption

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Certificate of Gross Retail or Use Tax Exemption
Form ST-108E

Indiana Department of Revenue Form ST-108E State Form 48841 (R6 / 5-23) Certificate of Gross Retail or Use Tax EXEMPTION for the Purchase of a Motor Vehicle or Watercraft NAME OF DEALER Dealer’s Registered Retail Merchant Certificate (RRMC) Number - TID (10 digits) Dealer’s Federal Employer Identification Number (FEIN) (9 digits) Dealer’s License Number (7 digits) Address of Dealer City LOC (3 digits) State NAME OF PURCHASER(S) (PRINT OR TYPE) ZIP Code SSN, TID, or FEIN (Mandatory) Address of Purchaser City State ZIP Code Vehicles Identification Information of Purchase Vehicle Identification Number (VIN) or Hull Identification Number (HIN) Year Make Model/Length Calculation of Purchase Price Calculation of Purchase Price lines 1, 2, and 3 must be completed for all exempted purchases. 1. Total Purchase Price............................................................................................................................. 1. 2. Trade-Allowance (Like-kind exchanges only)........................................................................................ 2. 3. Net Purchase Price (Line 1 minus Line 2)............................................................................................. 3. Trade In Information Vehicle Identification Number (VIN) or Hull Identification Number (HIN) Year Make Model/Length New Resident Statement - Must be completed if Exemption 8 is claimed (see reverse side). I certify that I became a resident of INDIANA on (mm/dd/yyyy) __________________________________. My previous State of Residence was _______________________________________. I hereby certify that the above statement is true and correct. Date _ ___________________________ Signature of Owner _________________________________________________________________ Sales/Use Tax Worksheet - To be completed if Sales and/or Use Tax was paid to a state other than Indiana, Exemption 15. See reverse side. Date of Purchase: 1. Purchase price of property subject to sales/use tax.............................................................................. 1. 2. Indiana sales/use tax due: Multiply Line 1 by sales/use tax percentage (7%)...................................... 2. 3. Credit for sales tax previously paid to another state (Do not include flat fees, local, and/or excise taxes.)............................................................................ In what state was the tax paid? ________________ 3. 4. Total amount due: Subtract Line 3 from Line 2 (Line 3 can not exceed Line 2).................................... 4. Direct Relative Identification Exemption - Must be completed if Exemption 11 is claimed (see reverse side). Name(s) on original title _________________________________________ Relationship of above parties _____________________________ Name(s) being added/deleted _ ____________________________________________________________________________________________ Public Transportation Exemption - Must be completed if Exemption 6 is claimed and you are not a school bus operator. U.S. Department of Transportation (USDOT) Number ___________________________________________________________________________ I certify that the above vehicle or watercraft is exempt from sales/use tax under exemption number _____________ (enter the corresponding exemption number from the reverse side). I also certify that any sales tax credit shown as paid to an out of state dealer using Exemption 15 was actually collected by the dealer and the dealer has not provided the buyer with a check to be paid to the BMV. I understand that making a false statement on this form may constitute the crime of perjury. Date ____________________________ Signature of Purchaser_ ____________________________________________________________ General Information INDIANA CODE 6-2.5-9-6 requires that a person titling a vehicle or watercraft present certification indicating the state gross sales and use tax has been paid; otherwise, the payment of the tax must be made directly to a Bureau of Motor Vehicles license branch. If NONE of the exemptions apply to the purchase, Form ST-108 must be completed by the dealer and the purchaser to indicate that the sales/use tax was collected by the dealer. The dealer is then required to submit the sales/use tax to the Department of Revenue. A purchaser’s identification number (SSN - Social Security Number, TID - Indiana Taxpayer Identification Number, FEIN - Federal Employer Identification Number) is mandatory to claim an exemption. Calculation of Purchase Price lines 1, 2, and 3 must be completed for all exempted purchases. The exemption claim is not valid without providing a required identification number and Purchase Price information. Exemptions available are: 1. Vehicles or watercraft purchased by Indiana or Federal governmental units or their instrumentalities. 2. Vehicles or watercraft purchased by nonprofit organizations operated exclusively for religious, charitable, or educational purposes and using the vehicle for the purpose for which such organization is exempt. The applicant MUST indicate its 13 digit Indiana TID and LOC number on the front of the form. The nonprofit name must be on the title to claim this exemption. 3. Issue title for the sole purpose of adding lien holder information. This exemption is not available to add, delete, or change the name on a title. 4. Trucks, not to be licensed for highway use, and to be directly used in direct production of manufacturing, mining, refining or harvesting of agricultural commodities. Ready-mix concrete trucks are exempt under this paragraph even though they are to be licensed for highway use. Vehicles registered with farm plates are not exempt. 5. Sales of motor vehicles or watercraft to Registered Retail Merchants acquiring the vehicles or watercraft to rent, or lease to others and whose ordinary course of business is to rent or lease vehicles or watercraft to others. 6. Vehicles or watercraft to be predominately used for hire in public transportation (hauling for hire). Your USDOT number must be shown on the reverse side of this form. Predominate use is greater than 50%. 7. Vehicles or watercraft transferred from one individual to another with no consideration involved or received as outright gift or inheritance. Assumption of loan payments by the purchaser constitutes consideration and is therefore NOT exempt unless the transferred party was listed on the original security agreement. A copy of the original security agreement must be submitted with the title paperwork. 8. Vehicles previously purchased, titled and licensed in another State or Country by a bona fide resident of that State or Country, who subsequently has become an Indiana resident, are exempt from Indiana sales/use tax upon titling and registration of the vehicle in Indiana. Watercraft previously purchased, titled, or licensed in another state, by a bona fide resident of that state, who subsequently has become an Indiana resident, are exempt from sales/use tax upon titling or registration of the watercraft in Indiana. The New Resident Statement on the front of the form MUST be completed. 9. New or used vehicles or watercraft purchased by a licensed dealer to be immediately placed into inventory for resale. NonIndiana dealers must enter both their FID number and their state’s Dealer License Number on this form in lieu of the Indiana TID number if they are not registered with the Indiana Department of Revenue. Note: Only motor vehicle dealers that possess a manufacturer’s franchise to sell particular vehicles may purchase new motor vehicles of that particular franchise type. If a dealer does not possess a manufacturer’s franchise to sell the new vehicle purchased, the dealer must pay sales tax and the resale exemption is invalid. (IC 6-2.5-5-8) 10. Vehicles or watercraft, not to be licensed for use, which: • Are eligible for a repossession title issued by the State of Indiana as a result of a bona fide credit transaction; or • Are being titled by an insurance company as the result of an insurance settlement. A salvage brand is not required for this exemption if the vehicle does not meet the requirements of IC 9-22-3-3. 11. Transactions consisting of adding or deleting a spouse, child, grandparent, parent, or sibling of the owner of a motor vehicle only per IC 6-2.5-5-15.5. The Direct Relative Identification Statement on the front of the form MUST be completed. 12. Vehicles or watercraft won as a prize in a raffle or drawing which were previously titled by a qualified nonprofit organization. A valid Federal Miscellaneous Income Statement, Form 1099-MISC or an affidavit completed by the nonprofit organization must be submitted with the title paperwork in order for this exemption to be claimed. The affidavits must state the nonprofit organization name and exemption number, the winner’s name, address and Social Security number and the fair market value of the vehicle awarded as the prize. 13. Redemption of repossessed vehicles or watercraft by the original owner. 14. Indiana Department of Revenue use only. This exemption may not be used unless authorized by the Department by calling 317232-3425, and selecting option 5 for Business Tax Compliance. A complete copy of each transaction claiming this exemption must be sent to DOR, Audit and Compliance Support. 15. Sales tax paid to a non-BMV licensed dealer. The seller may be either an Indiana seller or an out of state seller. This amount will be used as a nonrefundable credit against the amount of Indiana sales tax due. This agency is requesting the disclosure of your Social Security number in accordance with IC 4-1-8-1. Disclosure is mandatory; this record cannot be processed without it.
Extracted from PDF file 2023-indiana-form-st-108e.pdf, last modified April 2023

More about the Indiana Form ST-108E Sales Tax TY 2023

We last updated the Certificate of Gross Retail or Use Tax Exemption in February 2024, so this is the latest version of Form ST-108E, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form ST-108E directly from TaxFormFinder. You can print other Indiana tax forms here.

Other Indiana Sales Tax Forms:

TaxFormFinder has an additional 69 Indiana income tax forms that you may need, plus all federal income tax forms.

Form Code Form Name
Form ST-105 Indiana General Sales Tax Exemption Certificate
Form NP-20A Nonprofit Application for Sales Tax Exemption
Form ST-103 Instructions Sales and Use Tax Voucher Instructions
Form ST-108 Certificate of Gross Retail or Use Tax Paid
Form ST-200 Utility Sales Tax Exemption Application

Download all IN tax forms View all 70 Indiana Income Tax Forms


Form Sources:

Indiana usually releases forms for the current tax year between January and April. We last updated Indiana Form ST-108E from the Department of Revenue in February 2024.

Show Sources >

About the Sales Tax

Sales taxes are applied to the transfer of goods (and sometimes services) to the end consumer in most of the fifty states, and are collected by the vendor from their customers and remitted to the state taxation department on a regular basis. Therefore, most sales tax related tax forms are applicable to businesses, and not private individuals.

Historical Past-Year Versions of Indiana Form ST-108E

We have a total of four past-year versions of Form ST-108E in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2020 Form ST-108E

ST-108E(03-08).indd


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