Indiana ST-108MH

This guide explains how to properly certify sales of manufactured homes in Indiana for tax exemption purposes using Form ST-108MH.

Indiana Form ST-108MH is a specialized tax document used to certify sales of manufactured homes or industrialized building systems within the state of Indiana. This form serves as a crucial declaration for both sellers and purchasers, verifying that a specific structure—such as a mobile home or pre-fabricated building—meets the legal definitions required for tax exemptions or specific sales tax treatments. Specifically, it is used to determine eligibility for a 35% reduction in sales tax, provided the structure is designed as a residential dwelling for one or two families and was built in an off-site facility. The document also distinguishes between sales where tax is collected upon the transaction versus situations where the seller acts as a contractor improving real estate, which shifts the tax liability to the wholesale invoice price. By completing this form, parties attest under penalty of perjury to the accuracy of the sale details, ensuring compliance with Indiana Department of Revenue regulations regarding gross retail and use taxes.

How to File Indiana Form ST-108MH

Submission Instructions

This form must be completed in triplicate. The original copy is to be attached to the certificate of title or certificate of origin that serves as evidence of the sale. The seller must retain one copy for their own records. The final copy must be mailed by the seller or dealer within 30 days of the sale or improvement to realty to the Indiana Department of Revenue at the address listed below:

Mail to:
Desk Audit, Mail Stop #104
Indiana Department of Revenue
100 N. Senate Ave., IGCN 241
Indianapolis, IN 46204

How to Complete Indiana Form ST 108MH

How to Complete Indiana Form ST-108MH

Seller and Vehicle Information

  • Print Name of Seller: Clearly write the full legal name of the entity or individual selling the home.
  • Date of Sale or Improvement to Realty: Enter the specific date when the sale was finalized or when the home was permanently affixed to the land.
  • Indiana T.I.D.# (Required): Provide the seller’s 10-digit Taxpayer Identification Number issued by the state.
  • Street Address of Seller: List the business or residential street address of the seller.
  • Dealer’s License #: Enter the seller’s official dealer license number.
  • City / State / ZIP Code: Complete the seller’s address with city, state, and ZIP code.
  • Manufactures I.D. #: Input the unique identification number assigned by the manufacturer to the home.
  • Model #: Write the model number of the specific unit.
  • Year: Enter the manufacturing year of the home.
  • Make: Specify the brand or manufacturer name (e.g., Clayton, Skyline).
  • Type: Describe the type of unit (e.g., Double-wide, Modular).
  • Was the home described above new or pre-owned?: Check the box for New or Used. Note that pre-owned manufactured homes are generally exempt from state gross retail tax.

Exemption Qualification Questions
The Dealer/Seller must check Yes or No for the following to determine if the 35% tax exemption applies:

  1. Was the structure fabricated in an off-site manufacturing facility?
  2. Was the structure designed to be used as a residential dwelling not to exceed two families?
    • Note: If the answer to either question is No, the transaction does not qualify for the 35% reduction.

Sale vs. Contract for Improvement to Realty Statement
The seller must complete either Section A or Section B. Do not fill out both.

  • Section A: Complete this if the selling price is listed separately on the sales contract.
    • Line A (Selling Price): Enter the total sale price of the home.
    • Line B (Trade-In): Enter the value of any like-kind trade-in allowance.
    • Line C (Net Price): Subtract Line B from Line A.
    • Line D (Tax Base): Calculate 65% of the amount on Line C. Use this line only if the home qualifies for the exemption.
    • Line E (Sales Tax Collected): Calculate 7% sales tax based on the applicable amount.
  • Section B: Complete this if the seller is acting as a lump-sum contractor permanently affixing the home to land.
    • Requirement: The seller/dealer acknowledges responsibility for use tax on 65% of the wholesale invoice price.
    • Seller Signature/Date: The seller must sign and date here if Use Tax is being remitted directly to the Indiana Department of Revenue.

Certification by the Seller and Purchaser
Both parties must certify the accuracy of the information provided.

  • Purchaser Printed Name: Print the full name of the buyer.
  • Street Address Structure Delivered To: Enter the physical address where the home is being located.
  • Date Delivered: Record the date the home was delivered to the site.
  • City / State / ZIP Code: Complete the delivery address fields.
  • Lot #: If applicable, enter the specific lot number (e.g., in a mobile home park).
  • Lot Landlord Name: Provide the name of the land owner or park manager, if applicable.

Identification Numbers
The purchaser must provide at least one of the following ID numbers:

  • Social Security #: The buyer’s SSN.
  • Federal ID#: The buyer’s FEIN (if a business).
  • Indiana Taxpayer Identification Number: The buyer’s state tax ID (if applicable).

Signatures

  • Purchaser’s Signature / Date Signed: The buyer must sign and date the form.
  • Seller’s Signature / Date Signed: The seller must sign and date the form.
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