St 108 Form PDF Details

When purchasing a motor vehicle or watercraft in Indiana, the transaction isn't just between the buyer and the seller; the state has a vested interest too. This interest is primarily in the form of sales and use taxes, which are documented and formalized through the Form ST-108. This document, officially titled the Certificate of Gross Retail or Use Tax Paid on the Purchase of a Motor Vehicle or Watercraft, serves as a critical record that sales/use tax was collected during the transaction. It includes detailed sections for dealer information, including the dealer's Registered Retail Merchant Certificate Number and Federal Identification Number, alongside buyer and vehicle or watercraft information. This form does more than just record sales figures; it also includes calculations for the sales/use tax based on the total selling price and factors in trade-in allowances, providing a clear basis for the tax amount collected. For those transactions where a tax exemption is claimed, the ST-108E, an affidavit of exemption, must be completed. This process ensures both accountability and compliance with Indiana Code 6-2.5-9-6, which mandates the presentation of this certification when titling a vehicle or watercraft. Without this form properly filled and signed by the seller, indicating the tax has been collected and will be remitted to the Department of Revenue, the buyer could find themselves facing delays or additional steps when registering their new vehicle or watercraft.

QuestionAnswer
Form NameSt 108 Form
Form Length2 pages
Fillable?No
Fillable fields0
Avg. time to fill out30 sec
Other namesindiana st 108, st108 indiana, st108e, indiana form 48842

Form Preview Example

Form

ST-108

State Form 48842

(R2 / 3-08)

Indiana Department of Revenue

Certificate of Gross Retail or Use Tax

Paid on the Purchase of a

Motor Vehicle or Watercraft

NAME OF DEALER

 

 

Dealer’s RRMC # (Registered Retail Merchant Certificate Number)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

TID# (10 digits)

 

 

LOC# ( 3 digits)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Dealer’s FID # (Federal Identification Number, 9 digits)

 

 

Dealer’s License Number (seven digits)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Address of Dealer

City

 

 

 

 

 

 

 

State

 

Zip Code

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Name of Purchaser(s) (pRINT OR tYPE)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Address of Purchaser

City

 

 

 

 

 

 

 

State

 

Zip Code

Vehicle Identification Information of Purchase

VIN # (Vehicle Identification Number) or HIN # (Hull Identification Number)

Year

Make

Model/Length

 

 

 

 

Calculation Of Sales/Use Tax

1.

Total Selling Price

1.

 

2.

Trade-In Allowance

 

 

 

(Like-kind exchanges only)

2.

 

3.

Amount subject to tax

 

 

 

(Line 1 minus Line 2)

3.

 

4.

Amount of tax collected

 

 

 

 

 

(Line 3 multiplied by 7% (.07)

4.

 

 

 

 

 

Trade In Information

VIN # (Vehicle Identification Number) or HIN # (Hull Identification Number)

Year

Make

Model/Length

 

 

 

 

 

 

I hereby certify that the information shown on this certificate is true and correct, and the amount of Gross Retail Sales/Use Tax was collected from the purchaser. I also understand that any false information may result in the revocation of my Gross Retail Sales/Use Tax Certificate.

Date:

 

Printed Name of Seller:

 

 

Signature of Seller:

 

 

 

Title:

Instructions for completing Form ST-108, Certificate of Gross Retail

or Use Tax on the Purchase of a Motor Vehicle or Watercraft.

INDIANA CODE 6-2.5-9-6 requires that a person titling a vehicle or watercraft present certification indicating the state gross sales and use tax has been paid; otherwise the payment of the tax must be made directly to a Bureau of Motor Vehicles license branch.

The ST-108 allows the dealer to indicate the amount of tax collected from the purchaser. The dealer is then required to submit the sales/use tax to the Department of Revenue on a sales and use tax report.

If an exemption from the tax is claimed, the purchaser and the dealer must complete Form ST-108E and submit it to the license branch at the time of licensing. ST-108E serves as an affidavit of exemption by the purchaser and lists the exemptions available to qualified purchases.

Seller Information

NAME OF DEALER: Indicate the name of the dealer as it appears on the Registered Retail Merchant Certificate (RRMC).

FID # (Federal Identification Number): Indicate the Federal Identification Number of the dealer, if applicable.

Dealer’s License #: Indicate the Dealer’s License Number(seven digits) as it appears on the Dealer’s License Certificate.

RRMC # (same as TID # - 10 Digits + LOC # - 3 Digits): Indicate the Indiana Taxpayer Identification Number and Location Number as it appears on the Registered Retail Merchant Certificate. This number must be in the following format: 0001234567-001. If this number is not present or not in this format the ST-108 WILL BE REJECTED by the license branch and the purchaser will have to return to the seller to obtain the valid number.

Address of Dealer: Indicate the address of the dealer as it appears on the Registered Retail Merchant Certifi- cate.

Vehicle Identification Information

VIN or HIN ID #: Enter the Vehicle ID # (VIN) or the Hull ID # (HIN).

YEAR: Indicate the year the motor vehicle or watercraft was manufactured.

MODEL # OR WATERCRAFT LENGTH: If a motor vehicle is being sold indicate the model name for the vehicle. If a watercraft is being sold indicate the length of the craft.

Calculation of Sales/Use Tax

TOTAL SELLING PRICE: When determining the total selling price include all delivery, make ready, repair, or other costs incurred prior to transfer to the buyer. Federal excise tax is NOT included.

TRADE-IN ALLOWANCE: The trade-in allowance exemption is for like-kind vehicles or watercraft only. (i.e. A boat may be traded for a car; however, the value of the non like-kind items do not reduce the taxable selling price).

You must also indicate the make, model, year, and ID # of the trade-in vehicle or watercraft.

AMOUNT SUBJECT TO TAX: Line 1 minus Line 2 results in the amount on which the sales/use tax will be calcu- lated.

AMOUNT OF TAX COLLECTED: Line 3 multiplied by 7% or .07 equals the amount to be collected by the seller.

Signature Section: The Seller must sign the ST-108 certifying seller has collected the sales/use tax and will forward it to the Department of Revenue with the Sales/Use Tax Return. Failure to sign the ST-108 will result in the rejection of the form by the license branch and the purchaser will have to return to the seller for the signature.

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