×
tax forms found in
Tax Form Code
Tax Form Name

Indiana Free Printable ST-108MH (07-10).indd for 2024 Indiana Certification of Sales of Manufactured Homes or Industrial Building Systems

It appears you don't have a PDF plugin for this browser. Please use the link below to download 2023-indiana-form-st-108mh.pdf, and you can print it directly from your computer.

Certification of Sales of Manufactured Homes or Industrial Building Systems
ST-108MH (07-10).indd

ST-108MH Indiana Department of Revenue State Form 35838 (R6 / 3-18) Mail to: Desk Audit, Mail Stop #104 Indiana Department of Revenue 100 N. Senate Ave., IGCN 241 Indianapolis, IN 46204 Certification of Sales of Manufactured Homes or Industrial Building Systems Certification of sales of manufactured homes as described in 42 USC-5402 (6) or of industrialized building systems as described in IC 22-12-1-14. Print Name of Seller Date of Sale or Improvement to Realty Indiana T.I.D.# (Required) Street Address of Seller Dealer's License # City State ZIP Code Make Type Manufactures I.D. # Model # Year Was the home described above new or pre-owned? Check the appropriate block: New ☐ Used ☐ Dealer/Seller must answer YES to questions #1 and #2 to qualify for the 35% exemption. 1. Was the structure fabricated in an off-site manufacturing facility? 1. Yes ☐ No ☐ 2. Was the structure designed to be used as a residential dwelling not to exceed two families? 2. Yes ☐ No ☐ If the response to question number 1 or 2 is NO, the structure does not qualify for a 35% exemption. Sale versus Contract for Improvement to Realty Statement (Seller must complete Section A or Section B, not both) Section A – Tax to be collected if selling price of the manufactured home is separately stated on the sales contract. A. Selling Price......................... A._______________________ B. Trade (Like Kind).................. B._______________________ C. Line A minus Line B.............. C._______________________ D. Tax Base (65% of Line C).... D._______________________ (Use Only if Qualified) E. Sales Tax Collected (7%)..... E._______________________ Section B – Seller/dealer, acting as a lump-sum contractor for an improvement to realty, is responsible for use tax on 65% of the wholesale invoice price of the manufactured home, as detailed in Infomation Bulletin #65. Seller/dealer must sign/date to indicate responsibility for this payment to be reported directly to the Department of Revenue as use tax on the ST-103 return. _______________________________________________ Seller Signature/Date if Use Tax is to be paid directly to IDR Certification by the Seller and Purchaser If Sales Tax is being collected by the Dealer/Seller, both “Seller” and “Purchaser” must certify under penalty of perjury that the above facts are true and correct to the best of their knowledge. Both Seller and Purchaser certify that the structure constitutes a manufactured home or industrialized building system within the description set forth in Indiana Code 6-2.5-5-29 and that such structure will be used as either a one or two family dwelling only. Purchaser Printed Name Street Address Structure Delivered To Date Delivered City State ZIP Code Lot # Lot Landlord Name, If Applicable Purchaser must provide at least one of the required identification numbers shown below. Social Security # Federal ID# Indiana Taxpayer Identification Number Purchaser's Signature:_______________________________________ Date Signed:_________________________ Seller's Signature:___________________________________________ Date Signed:_________________________ Instructions for Completing Form ST-108MH Every person purchasing a new manufactured home or industrialized building system which is eligible for a 35 percent reduction in sales tax as provided in IC 6-2.5-5-29 shall, together with the seller of such structure, supply the information required on Form ST-108MH as certification that the purchased structure complies with the requirements of the above statute. Dealers of Manufactured Homes as Contractors A dealer of manufactured homes is acting as a contractor when the dealer contracts to make an improvement to real estate by permanently affixing a manufactured home to real estate. A manufactured home is considered affixed to a permanent foundation to the extent that it cannot be moved without material and substantial change to the manufactured home and/or the land. The contract is for an improvement to realty even if the manufactured home is being permanently attached to land not owned by the purchaser of the manufactured home. A permanent foundation would be evidenced by mortared walls of concrete block, brick, stone, tile, etc. or poured concrete. In these cases the foundation will be partially or totally load bearing. Additional elements that tend to indicate permanence include: permanent utility connections, room additions, patios and porches. A dealer who permanently affixes a manufactured home to real property pursuant to a lump sum contract for sale without clearly separating the selling price from the permanent installation costs is acting as a lump sum contractor. When a dealer acts as a lump sum contractor, the dealer must remit use tax on sixty five percent (65%) of the wholesale invoice price of the manufactured home. Sales/use tax must be paid by the dealer on 100% of all other materials and supplies used in the performance of the contract. If the dealer segregates a contract into a time and materials contract, sales tax must be collected on sixty five percent (65%) of the unit’s selling price and on the full sales price of other tangible personal property transferred as part of the time and material contract. The Form Shall be Completed in Triplicate The seller shall attach the original form to the certificate of title or certificate of origin evidencing the sale. One copy shall be retained by the seller. The seller/dealer shall mail one copy of the ST-108MH, within 30 days following the date of sale or improvement to realty, to the Indiana Department of Revenue. Form is to be mailed to: Mail to: Desk Audit, Mail Stop #104 Indiana Department of Revenue 100 N. Senate Ave., IGCN 241 Indianapolis, IN 46204 The Bureau of Motor Vehicles shall not issue any registration eligible for a 35 percent reduction in sales tax unless; a) the sales tax due has been collected by the seller or the seller certifies Use Tax is being remitted directly to the Department of Revenue as an improvement to realty, and b) the buyer presents a properly completed Form ST-108MH. If the seller is an out-of-state vendor, not registered to collect the Indiana sales tax, the buyer must pay the tax upon titling the manufactured home to the Indiana Bureau of Motor Vehicles. If the seller includes the Indiana sales tax into the financing of the purchase price the sales tax “financed” (loaned to the buyer by the seller) must be remitted directly by the seller to the Indiana Department of Revenue with a copy of the ST-108MH. The tax and ST-108MH copy is to be mailed to the address as shown immediately above. The Bureau of Motor Vehicle shall collect sales tax due upon failure of the purchaser to provide adequate documentation of sales tax paid to a vendor. A credit will be allowed for a sales tax paid to another state not to exceed the amount of Indiana sales/use tax due. Pre-Owned Manufactured Homes The gross retail income derived from the sale of a pre-owned manufactured home is exempt from the state gross retail tax (sales and use tax).
Extracted from PDF file 2023-indiana-form-st-108mh.pdf, last modified August 2010

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

We last updated the Certification of Sales of Manufactured Homes or Industrial Building Systems in February 2024, so this is the latest version of Form ST-108MH, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form ST-108MH 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-108MH 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-108MH

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


2023 Form ST-108MH

ST-108MH (07-10).indd

2022 Form ST-108MH

ST-108MH (07-10).indd

2021 Form ST-108MH

ST-108MH (07-10).indd

2020 Form ST-108MH

ST-108MH (07-10).indd


TaxFormFinder Disclaimer:

While we do our best to keep our list of Indiana Income Tax Forms up to date and complete, we cannot be held liable for errors or omissions. Is the form on this page out-of-date or not working? Please let us know and we will fix it ASAP.

** This Document Provided By TaxFormFinder.org **
Source: http://www.taxformfinder.org/index.php/indiana/form-st-108mh