Indiana Form ST-108NR serves as the official Certificate of Gross Retail or Use Tax Paid on the Purchase of a Motor Vehicle, Recreational Vehicle, or Cargo Trailer for Nonresidents, enabling out-of-state buyers to avoid paying Indiana’s full 7% sales tax rate by documenting the equivalent tax already collected based on their resident state’s rate. This form is specifically designed for non-Indiana residents who purchase these vehicles from an Indiana dealer and plan to title and register them outside the state within 30 days, ensuring compliance with Indiana’s gross retail tax rules under relevant statutes while promoting fairness for interstate transactions. Dealers use it to calculate and remit the appropriate tax amount to the Indiana Department of Revenue via Form ST-103CAR, rather than charging the standard Indiana rate, which streamlines the process at the point of sale and prevents double taxation. It applies to motor vehicles subject to annual license taxes, as well as recreational vehicles and cargo trailers sold to buyers in designated states like Arizona, California, Florida, Hawaii, Kentucky, Massachusetts, Michigan, North Carolina, South Carolina, or foreign countries without reciprocal exemptions, and specific cargo trailer sales to Kentucky, Maine, and Rhode Island. Purchasers must provide a photocopy of their driver’s license and sign an affidavit under penalty of perjury, affirming the vehicle will be promptly moved and titled out-of-state, or they become liable for any unpaid Indiana tax plus interest and penalties if it remains in Indiana beyond 30 days. This mechanism supports efficient vehicle sales across borders, protects dealers from compliance risks, and ensures nonresidents only pay tax aligned with their home jurisdiction’s rate, as referenced in a provided chart of state rates. Overall, the form simplifies tax handling for qualifying purchases, making it easier for nonresidents to buy in Indiana without excess financial burden.
How To File Indiana Form ST-108NR
Dealers complete the form at the time of sale, calculate the tax based on the purchaser’s resident state rate, collect that amount, and remit it to the Indiana Department of Revenue using Form ST-103CAR. Purchasers must sign the affidavit section and attach a photocopy of their driver’s license before the dealer submits it with the tax payment. Submit the original form along with ST-103CAR to the Department; no separate filing is needed from the buyer unless the vehicle stays in Indiana longer than 30 days, triggering full Indiana tax liability. For exemptions from Indiana tax entirely (if titling in Indiana but qualifying otherwise), use Form ST-108E instead at the license branch.
How to Complete Indiana Form ST-108NR
Seller Information Section
Name of Dealer
Enter the dealer’s name exactly as it appears on the Registered Retail Merchant Certificate.
Dealer’s RRMC Number
Provide the 10-digit Registered Retail Merchant Certificate number, also known as the TID number.
LOC Number
Enter the 3-digit location number from the Registered Retail Merchant Certificate.
Dealer’s FID Number
Indicate the dealer’s 9-digit federal identification number, if applicable.
Dealer’s License Number
Input the dealer’s 7-digit license number as shown on the Dealer’s License Certificate.
Address of Dealer
List the dealer’s full address, including city, state, and ZIP code, matching the Registered Retail Merchant Certificate.
Purchaser Information Section
Name of Purchaser
State the full name of the purchaser, whether an individual or an entity.
Entity Federal Identification Number
If the purchaser is an entity, enter its federal identification number.
Address of Purchaser
Provide the purchaser’s complete address, including city, state, and ZIP code.
Where Vehicle Will Be Titled and Located
Specify the city, state, and ZIP code where the vehicle will be titled and primarily located.
Vehicle Identification Information of Purchase
VIN Number
Enter the complete vehicle identification number for the purchased item.
Year
Indicate the manufacturing year of the motor vehicle, recreational vehicle, or cargo trailer.
Make
List the make of the vehicle.
Model
Provide the model name, especially for motor vehicles.
Calculation of Sales/Use Tax Section
Line 1: Total Selling Price
Include the full purchase price, covering delivery, make-ready, repair, or other pre-transfer costs, but exclude federal excise tax.
Line 2: Trade-in Allowance
Deduct only like-kind exchange trade-ins; enter the allowance value here.
Line 3: Amount Subject to Tax
Subtract Line 2 from Line 1 to get the taxable amount.
Line 4: Amount of Tax Collected
Multiply Line 3 by the resident state’s tax rate from the provided chart to determine the collected tax.
Trade-in Information (If Applicable)
VIN Number
For the trade-in vehicle, enter its vehicle identification number.
Year
State the manufacturing year of the trade-in vehicle.
Make
Indicate the make of the trade-in vehicle.
Model
Provide the model of the trade-in vehicle.
Affidavit and Signature Section
The purchaser or authorized agent must complete this part fully.
Signature of Purchaser or Authorized Agent
Sign the form to certify accuracy under penalty of perjury.
Title (If Purchaser Is Not a Natural Person)
Enter the signer’s title if representing an entity.
Printed Name of Purchaser or Authorized Agent
Write the full printed name of the signer.
Driver’s License Number and State of Issuance
Provide the driver’s license number and issuing state for the purchaser or agent; attach a photocopy.