Indiana Affidavit of Exemption by a NONRESIDENT On the purchase of a Recreational Vehicle/Cargo Trailer

Affidavit of Exemption by a NONRESIDENT On the purchase of a Recreational Vehicle/Cargo Trailer
Form ST-137RV
ST-137RV

State Form 52705
(R7 / 8-20)

Indiana Department of Revenue

Affidavit of Exemption by a Nonresident of Indiana
on the Purchase of a Recreational Vehicle or Cargo Trailer
(where physical delivery is accepted within Indiana by the purchaser)

Purchaser’s Information
Name of Purchaser

Social Security or Federal Identification Number (mandatory)

Address
City

State

ZIP Code

Purchaser’s Affidavit
I understand that a person who issues an exemption certificate, with the intention of unlawfully avoiding the payment of the state gross
retail or use tax, commits a Class B misdemeanor, per IC 6-2.5-9-1.
I hereby certify under penalty of perjury:
•	 Purchaser is not a resident of the state of Indiana.
•	 Purchaser is a legal resident of _______________________________________________ .
•	 The recreational vehicle or cargo trailer described below will be removed from the state of Indiana, by the purchaser, within 30 days
to be registered/titled in __________________________________________ .
_________________________________________________________________________ 	
Purchaser/Agent’s Signature (indicate if an agent for the buyer – see instructions)	

__________________________
Date

Primary Operator’s Driver License Number_______________________________________ 	

State of___________________

Description of Purchase
Year

Make

Model

VIN

Total Selling Price

Trade Allowance Value

□ New	
□ Used
□ Recreational Vehicle
□ Cargo Trailer*

*Kentucky, Maine and Rhode Island
residents must pay Indiana Sales Tax on
Cargo Trailers.

Seller’s Information
Name of Licensed Dealer/Seller

Tax must be collected if purchaser is a resident of
a state/country listed below.

Address

Arizona
California
Florida
Hawaii

City
State

ZIP Code

Indiana Registered Retail Merchant
Number (10 digits + 3 digits)

BMV Dealer License Number
(7 digits)

Massachusetts
Michigan
North Carolina
South Carolina

All nonresidents of the USA are subject to sales
tax.

Seller’s Affidavit
I certify under penalty of perjury, the information contained in this form is true, correct and complete to the best of my knowledge and
belief. A dealer who accepts an exemption certificate with the intention of helping the issuer unlawfully avoid paying the state gross
retail or use tax, commits a Class B misdemeanor per IC 6-2.5-9-1.
_________________________________________________________ 	
Seller’s Signature		

Seller Instructions:
•	 All lines must be completed or exemption is invalid. Dealer may
be held responsible for the sales tax if form is not fully completed.
•	 Keep a copy of the ST-137RV for dealer documentation of
exemption.
•	 Mail the original ST-137RV to the Department of Revenue at
the address shown within thirty (30) days of delivery.

_________________________________
Date

Mail to:
Indiana Department of Revenue
Desk Audit – Mail Stop 104
100 N. Senate Ave.
Indianapolis, IN 46204

Instructions for Completing Form ST-137RV
1.	 The ST-137RV exemption certificate is to be used only by those sellers possessing an Indiana Bureau of Motor
Vehicle Dealer License and an Indiana Department of Revenue Registered Retail Merchant Certificate. This
exemption is only applicable when the RV or cargo trailer is physically transferred, from seller to buyer, within Indiana.
2.	 Only nonresidents of Indiana may claim this exemption. An individual must sign the Purchaser’s Affidavit. If the
individual is acting as an agent for the purchaser the signature must indicate this relationship. Example: Individual’s
Signature/Agent
3.	 The use of the ST-137RV exemption certificate pertains only to those sales that qualify as a cargo trailer or
recreational vehicle as described by Indiana Statute IC 6-2.5-5-39.
IC 6-2.5-5-39 provides the definition of cargo trailer and recreational vehicle. Sec. 39 (a) As used in this section,
“cargo trailer” means a vehicle: (1) without motive power; (2) designed for carrying property; (3) designed for
being drawn by a motor vehicle; and (4) having a gross vehicle weight rating of at least two thousand two hundred
(2,200) pounds. (b) As used in this section, “recreational vehicle” means a vehicle with or without motive power
equipped exclusively for living quarters for persons traveling upon the highways. The term includes a travel trailer,
a motor home, a truck camper with a floor and facilities enabling it to be used as a dwelling, and a fifth wheel
trailer.
4.	 The selling dealer is required to provide the original ST-137RV exemption claim and bill of sale to the Indiana
Department of Revenue for review within thirty (30) days of the delivery. If the RV is delivered out of state, a copy of
the bill of lading is also required.
Questions regarding the use of this form should be directed to the Indiana Department of Revenue at
(317) 232-3425.