Indiana Form ST-108AIR is used to claim an exemption from remitting sales tax on the purchase of an aircraft in Indiana. This form is crucial for purchasers who qualify for tax exemptions based on specific criteria set forth by the state, such as being a nonresident of Indiana, purchasing for public transportation, or being a government entity. The form serves as a certification to the Indiana Department of Revenue that the purchaser is exempt from paying the retail sales tax on the transaction. By completing and submitting this form, the purchaser ensures compliance with Indiana tax laws and receives proper documentation of their exemption.
How to File Indiana Form ST-108AIR
- Obtain the Form: The first step is to acquire Form ST-108AIR from the Indiana Department of Revenue or its website.
- Determine Responsibility: If the aircraft is purchased from a registered Indiana dealer, the dealer will complete the form and submit it to the department. In other cases, the purchaser is responsible for completing and submitting the form.
- Submission Timing: The form must be submitted to the Indiana Department of Revenue at the time of the purchase. If the aircraft is registered in Indiana, the form can be submitted along with the AE-7, Application for Aircraft Registration.
- Mailing the Form: The completed form should be sent to:
- Indiana Department of Revenue
- Special Tax Division
- P.O. Box 644
- Indianapolis, IN 46206-0644
- Phone: (317) 615-2710
- Email: [email protected]
How to Complete Indiana Form ST-108AIR
Section A: Purchaser Information
- Line 1: Enter the full name of the purchaser.
- Line 2: Provide the purchaser’s telephone number.
- Line 3: (Optional) Enter the purchaser’s email address.
- Line 4: Fill in the street address of the purchaser.
- Line 5: Enter the city, state, and ZIP code of the purchaser.
Section B: Seller Information
- Line 6: Enter the seller’s full name or business name.
- Line 7: Provide the seller’s telephone number.
- Line 8: (Optional) Enter the seller’s email address.
- Line 9: Provide the seller’s street address.
- Line 10: Enter the city, state, and ZIP code of the seller.
Section C: Aircraft Purchase Information
- Line 11: Enter the FAA-assigned registration number (N-number) of the aircraft.
- Line 12: Enter the aircraft’s make and model (e.g., Cessna 172).
- Line 13: Provide the aircraft’s serial number.
- Line 14: Enter the year the aircraft was manufactured.
- Line 15: Enter the date of the purchase or sale transaction.
- Line 16: Enter the total price of the aircraft before any trade-in allowance is deducted.
Section D: Aircraft Trade-in Information
- Line 17: Enter the FAA-assigned registration number of any trade-in aircraft.
- Line 18: Enter the make and model of the trade-in aircraft.
- Line 19: Provide the trade-in value of the aircraft being exchanged.
Section E: Exemption Information
- Line 20: Indicate the reason why the purchaser is exempt from remitting sales tax by marking the appropriate box:
- A: Mark this box if the aircraft was purchased from a registered Indiana dealer, and the dealer collected and remitted the sales tax.
- B: Mark this box if the purchaser is a nonresident of Indiana, and the aircraft will be based out of state within 30 days.
- C: Mark this box if the aircraft will be rented or leased as part of a business. Note that additional reporting requirements apply.
- D: Mark this box if the aircraft will be rented or leased primarily for public transportation purposes. Additional reporting is required.
- E: Mark this box if the aircraft was purchased by a government entity.
- F: Mark this box if the exemption reason is not listed above, and provide a detailed explanation.
Certification
- Printed Name of Purchaser: The purchaser must print their name.
- Signature of Purchaser: The purchaser must sign the form, certifying that the information provided is true and correct under penalty of perjury.
- Date: The purchaser must indicate the date they are signing the form.
- Signature of Dealer (if applicable): If a dealer is involved in the transaction, they must sign the form as well.
- Date: The dealer must provide the date of their signature.
Final Steps
After filling out all sections of the form and ensuring that all required fields are completed, submit the form along with any supporting documents to the Indiana Department of Revenue. This ensures the proper exemption is granted and that the state is notified of your eligibility.