Indiana ST-108A

This article provides a detailed guide on how to complete the Indiana Form ST-108A for reporting and collecting sales tax on motor vehicles and watercraft purchased at auction.

Indiana Form ST-108A is a certificate used by auctions (not acting as licensed dealers) to report and collect sales tax on motor vehicles, trailers, or watercraft sold at auction. This form certifies that the auction has collected the appropriate gross retail sales or use tax from the purchaser unless an exemption is claimed. The ST-108A must be presented to the Bureau of Motor Vehicles (BMV) to ensure that the sales tax has been paid before the vehicle or watercraft can be titled. If the purchaser claims an exemption, they must complete the necessary section and submit it with the form to the license branch.

How to File Indiana Form ST-108A

To file Indiana Form ST-108A, the auction house must complete the form with the necessary details about the vehicle, tax, and any exemptions claimed. The completed form must be signed by the auction representative and provided to the purchaser at the time of sale. If no exemption is claimed, the auction will collect the sales tax and submit it to the Indiana Department of Revenue. For exempt sales, the purchaser must complete Section D and provide the relevant exemption details.

How to Complete Indiana Form ST-108A Line-by-Line Instructions

How to Complete Indiana Form ST-108A: Line-by-Line Instructions

Section A: Auction Information

  1. Name of Auction
    • Line 1: Enter the full legal name of the auction as it appears on the Registered Retail Merchant Certificate (RRMC). Do not use the DBA (Doing Business As) name.
  2. RRMC Number
    • Line 2: Enter the 10-digit Indiana Taxpayer Identification Number (TID) and the 3-digit location number as listed on your RRMC. This number must follow the format: 0001234567-001. If incorrect, the form will be rejected.
  3. Address of Auction
    • Line 3: Provide the full address of the auction, including the city, state, and ZIP code as listed on your RRMC.

Section B: Calculation of Sales/Use Tax

  1. Total Selling Price
    • Line 1: Enter the total gross selling price of the vehicle, trailer, or watercraft sold at the auction. Include all charges associated with the sale, except federal excise tax.
  2. Amount of Tax Collected
    • Line 2: Multiply the total selling price (Line 1) by the sales tax rate of 7% (0.07) to calculate the amount of sales tax collected from the purchaser.

Section C: Vehicle Identification Information of Purchase

  1. VIN or HIN
    • Line 1: Enter the Vehicle Identification Number (VIN) for a motor vehicle or Hull Identification Number (HIN) for a watercraft. This is the unique identifier for the vehicle or watercraft.
  2. Year
    • Line 2: Enter the year the vehicle, trailer, or watercraft was manufactured.
  3. Make and Model
    • Line 3: Enter the make and model name of the vehicle or watercraft. For watercraft, provide the length instead of the model name.

Section D: Certification of Exemption Claimed

  1. Exemption Claim Information
    • Line 1: If the purchaser claims an exemption from sales tax, they must complete this section and provide the reason for the exemption.
    • Line 2: If claiming a public transportation exemption (Exemption #4), the purchaser must enter their USDOT (U.S. Department of Transportation) number.
  2. Exemption Number
    • Line 3: Enter the specific exemption number claimed by the purchaser (see the list of exemptions on the reverse side of the form).
  3. Purchaser’s Certification
    • Line 4: The purchaser must sign and date the form, certifying that the information provided is correct.
  4. Purchaser’s Identification Number
    • Line 5: The purchaser must provide their SSN (Social Security Number), TID (Taxpayer Identification Number), or FID (Federal Identification Number) if claiming a sales tax exemption.

Exemptions Available

  • Government Units: Vehicles or watercraft purchased by Indiana or federal governmental units.
  • Nonprofit Organizations: Purchases by nonprofit organizations for religious, charitable, or educational purposes.
  • Rental or Lease: Purchases for rental or lease by registered retail merchants whose primary business is renting vehicles or watercraft.
  • Public Transportation: Purchases for vehicles or watercraft to be used in public transportation (with USDOT number).
  • Inventory for Resale: Vehicles or watercraft purchased for immediate resale, or by dealers for their inventory.
Back to top button