Indiana Department of Revenue Certificate of Gross Retail or Use Tax Paid on the Purchase of a Motor Vehicle or Watercraft Form ST-108 State Form 48842 (R2 / 3-08) Dealer’s RRMC # (Registered Retail Merchant Certificate Number) NAME OF DEALER TID# (10 digits) Dealer’s FID # (Federal Identification Number, 9 digits) LOC# ( 3 digits) Dealer’s License Number (seven digits) Address of Dealer City State Zip Code City State Zip Code Name of Purchaser(s) (pRINT OR tYPE) Address of Purchaser Vehicle Identification Information of Purchase VIN # (Vehicle Identification Number) or HIN # (Hull Identification Number) Year Model/Length Trade In Information Calculation Of Sales/Use Tax 1. Total Selling Price............................... 1. 2. Trade-In Allowance (Like-kind exchanges only). ............... 2. . Make VIN # (Vehicle Identification Number) or HIN # (Hull Identification Number) Year Make Model/Length 3. Amount subject to tax (Line 1 minus Line 2).......................... 3. 4. Amount of tax collected (Line 3 multiplied by 7% (.07) . .......... 4. 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: American LegalNet, Inc. www.FormsWorkflow.com 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 Certificate. 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 calculated. 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. American LegalNet, Inc. www.FormsWorkflow.com