Indiana Certificate of Gross Retail or Use Tax Paid

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.