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

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Certificate of Gross Retail or Use Tax Paid
Form ST-108

Indiana Department of Revenue Certificate of Gross Retail or Use Tax Paid on the Purchase of a Motor Vehicle or Watercraft Form ST-108 State Form 48842 (R2 / 3-08) Dealer’s RRMC # (Registered Retail Merchant Certificate Number) NAME OF DEALER TID# (10 digits) Dealer’s FID # (Federal Identification Number, 9 digits) LOC# ( 3 digits) Dealer’s License Number (seven digits) Address of Dealer City State Zip Code City State Zip Code Name of Purchaser(s) (pRINT OR tYPE) Address of Purchaser Vehicle Identification Information of Purchase VIN # (Vehicle Identification Number) or HIN # (Hull Identification Number) Year Model/Length Trade In Information Calculation Of Sales/Use Tax 1. Total Selling Price............................... 1. 2. Trade-In Allowance (Like-kind exchanges only)................. 2. Make VIN # (Vehicle Identification Number) or HIN # (Hull Identification Number) Year Make Model/Length 3. Amount subject to tax (Line 1 minus Line 2).......................... 3. 4. Amount of tax collected (Line 3 multiplied by 7% (.07) . .......... 4. I hereby certify that the information shown on this certificate is true and correct, and the amount of Gross Retail Sales/Use Tax was collected from the purchaser. I also understand that any false information may result in the revocation of my Gross Retail Sales/Use Tax Certificate. Date: Printed Name of Seller: Signature of Seller: Title: Instructions for completing Form ST-108, Certificate of Gross Retail or Use Tax on the Purchase of a Motor Vehicle or Watercraft. 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. The ST-108 allows the dealer to indicate the amount of tax collected from the purchaser. The dealer is then required to submit the sales/use tax to the Department of Revenue on a sales and use tax report. If an exemption from the tax is claimed, the purchaser and the dealer must complete Form ST-108E and submit it to the license branch at the time of licensing. ST-108E serves as an affidavit of exemption by the purchaser and lists the exemptions available to qualified purchases. Seller Information NAME OF DEALER: Indicate the name of the dealer as it appears on the Registered Retail Merchant Certificate (RRMC). FID # (Federal Identification Number): Indicate the Federal Identification Number of the dealer, if applicable. Dealer’s License #: Indicate the Dealer’s License Number(seven digits) as it appears on the Dealer’s License Certificate. RRMC # (same as TID # - 10 Digits + LOC # - 3 Digits): Indicate the Indiana Taxpayer Identification Number and Location Number as it appears on the Registered Retail Merchant Certificate. This number must be in the following format: 0001234567-001. If this number is not present or not in this format the ST-108 WILL BE REJECTED by the license branch and the purchaser will have to return to the seller to obtain the valid number. Address of Dealer: Indicate the address of the dealer as it appears on the Registered Retail Merchant Certificate. Vehicle Identification Information VIN or HIN ID #: Enter the Vehicle ID # (VIN) or the Hull ID # (HIN). YEAR: Indicate the year the motor vehicle or watercraft was manufactured. MODEL # OR WATERCRAFT LENGTH: If a motor vehicle is being sold indicate the model name for the vehicle. If a watercraft is being sold indicate the length of the craft. Calculation of Sales/Use Tax TOTAL SELLING PRICE: When determining the total selling price include all delivery, make ready, repair, or other costs incurred prior to transfer to the buyer. Federal excise tax is NOT included. TRADE-IN ALLOWANCE: The trade-in allowance exemption is for like-kind vehicles or watercraft only. (i.e. A boat may be traded for a car; however, the value of the non like-kind items do not reduce the taxable selling price). You must also indicate the make, model, year, and ID # of the trade-in vehicle or watercraft. AMOUNT SUBJECT TO TAX: Line 1 minus Line 2 results in the amount on which the sales/use tax will be calculated. AMOUNT OF TAX COLLECTED: Line 3 multiplied by 7% or .07 equals the amount to be collected by the seller. Signature Section: The Seller must sign the ST-108 certifying seller has collected the sales/use tax and will forward it to the Department of Revenue with the Sales/Use Tax Return. Failure to sign the ST-108 will result in the rejection of the form by the license branch and the purchaser will have to return to the seller for the signature.
Extracted from PDF file 2023-indiana-form-st-108.pdf, last modified March 2008

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

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

Related Indiana Sales Tax Forms:

TaxFormFinder has an additional 69 Indiana income tax forms that you may need, plus all federal income tax forms. These related forms may also be needed with the Indiana Form ST-108.

Form Code Form Name
Form ST-108A Certificate of Sales Tax Paid or Exemption for Auctions
Form ST-108E Certificate of Gross Retail or Use Tax Exemption
Form ST-108MH Certification of Sales of Manufactured Homes or Industrial Building Systems
Form ST-108NR Certificate of Gross Retail or Use Tax Paid on the Purchase of a Motor Vehicle For a Nonresident

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-108 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-108

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



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