Indiana ST-137RV

This article provides instructions on how to complete and file Indiana Form ST-137RV, which is used by nonresidents to claim an exemption from paying state sales tax on the purchase of a recreational vehicle or cargo trailer.

Indiana Form ST-137RV is an exemption certificate used by nonresidents of Indiana when purchasing a recreational vehicle (RV) or cargo trailer within the state. This form allows these nonresidents to claim an exemption from paying the Indiana state sales tax, provided the vehicle is physically delivered within Indiana and subsequently removed from the state by the purchaser. The form includes an affidavit where the purchaser certifies that they are a legal resident of a state other than Indiana, and that the RV or cargo trailer will be removed from Indiana within 30 days of purchase. This certificate ensures that nonresidents do not have to pay Indiana sales tax on their purchase, provided they follow the correct procedures.

How to File Indiana Form ST-137RV

To file Indiana Form ST-137RV, ensure that all required information is completed accurately. Both the purchaser and the seller must fill out sections of the form. The purchaser must certify their residency status, and the seller must submit the form to the Indiana Department of Revenue within 30 days of delivery. Failure to fully complete the form or to submit it on time could result in the seller being held responsible for sales tax. The original completed form should be mailed to the Indiana Department of Revenue, Desk Audit – Mail Stop 104, 100 N. Senate Ave., Indianapolis, IN 46204.

How to Complete Indiana Form ST-137RV Line-by-Line Instructions

How to Complete Indiana Form ST-137RV: Line-by-Line Instructions

Purchaser’s Information

  1. Name of Purchaser: Enter the full name of the purchaser (the person or entity buying the RV or cargo trailer).
  2. Social Security or Federal Identification Number: Provide the social security number or federal identification number of the purchaser. This is a mandatory field.
  3. Address: Enter the complete address where the purchaser resides.
  4. City, State, and ZIP Code: Specify the city, state, and ZIP code of the purchaser’s location.

Purchaser’s Affidavit

  • The purchaser must sign and date the affidavit. If the individual is acting as an agent for the buyer, indicate this relationship (e.g., “Individual’s Signature/Agent”).
  • Primary Operator’s Driver License Number: Include the primary operator’s driver’s license number and the state it was issued in.
  • Affidavit: The purchaser must certify, under penalty of perjury, that:
    • They are not a resident of Indiana.
    • They are a legal resident of a different state.
    • The RV or cargo trailer will be removed from Indiana within 30 days to be registered/titled in their home state.

Description of Purchase

  1. Year: Indicate the year of the RV or cargo trailer being purchased.
  2. Make: Provide the make (brand) of the RV or cargo trailer.
  3. New/Used: Check whether the RV or cargo trailer is new or used.
  4. Recreational Vehicle/Cargo Trailer: Check the appropriate box to specify whether the item being purchased is a recreational vehicle or a cargo trailer.
    • Note: Kentucky, Maine, and Rhode Island residents must pay Indiana Sales Tax on Cargo Trailers.
  5. Model: Provide the model of the RV or cargo trailer.
  6. VIN: Enter the Vehicle Identification Number (VIN) of the RV or cargo trailer.
  7. Total Selling Price: Enter the total price of the vehicle, excluding any taxes.
  8. Trade Allowance Value: If applicable, enter the trade-in value of any vehicle being used in the purchase.

Seller’s Information

  1. Name of Licensed Dealer/Seller: Provide the name of the licensed dealer or seller of the RV or cargo trailer.
  2. Address: Enter the full address of the seller.
  3. City, State, and ZIP Code: Specify the seller’s city, state, and ZIP code.
  4. Indiana Registered Retail Merchant Number: Provide the seller’s Indiana Registered Retail Merchant Number (a 10-digit number, plus 3 additional digits).
  5. BMV Dealer License Number: Enter the seller’s BMV Dealer License Number (a 7-digit number).
  6. Tax Information: If the purchaser is a resident of a state/country listed on the form, sales tax must be collected. All nonresidents of the USA are subject to sales tax.

Seller’s Affidavit

  • The seller must sign and date the affidavit, certifying that the information provided is true, correct, and complete to the best of their knowledge.

Seller Instructions

  • Completion Requirement: All fields on the form must be completed, or the exemption will be invalid.
  • Sales Tax Responsibility: The dealer may be held responsible for the sales tax if the form is not fully completed.
  • Documentation: The dealer should keep a copy of the form for their own records.
  • Mailing: The original form must be mailed to the Indiana Department of Revenue within 30 days of the vehicle’s delivery. The address for submission is:
    • Indiana Department of Revenue
    • Desk Audit – Mail Stop 104
    • 100 N. Senate Ave.
    • Indianapolis, IN 46204
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