ST-137RV Instructions
1. The ST-137RV exemption certifi cate is to be used only by those sellers possessing an Indiana Bureau of Motor Vehi-
cle Dealer License and an Indiana Department of Revenue Registered Retail Merchant Certifi cate. This exemption is
only applicable when the RV or cargo trailer is physically transferred, from seller to buyer, within Indiana.
2. Only nonresidents of Indiana may claim this exemption. An individual must sign the Purchaser’s Affi davit. If the individ-
ual is acting as an agent for the purchaser the signature must indicate this relationship. Example: Individual’s Signa-
ture/Agent
3. The use of the ST-137RV exemption certifi cate pertains only to those sales that qualify as a cargo trailer or recreation-
al vehicle as described by Indiana Statute IC 6-2.5-5-39.
IC 6-2.5-5-39 provides the defi nition of cargo trailer and recreational vehicle. Sec. 39 (a) As used in this section,
“cargo trailer” means a vehicle: (1) without motive power; (2) designed for carrying property; (3) designed for
being drawn by a motor vehicle; and (4) having a gross vehicle weight rating of at least two thousand two hundred
(2,200) pounds. (b) As used in this section, “recreational vehicle” means a vehicle with or without motive power
equipped exclusively for living quarters for persons traveling upon the highways. The term includes a travel trailer,
a motor home, a truck camper with a fl oor and facilities enabling it to be used as a dwelling, and a fi fth wheel
trailer.
4. The selling dealer is required to provide the original ST-137RV exemption claim to the Indiana Department of Reve-
nue for review within thirty (30) days of the delivery. For tax compliance purposes the Indiana Department of Revenue
will forward a copy of the signed ST-137RV form to the state of residency of the purchaser.
Questions regarding the use of this form should be directed to the Indiana Department of Revenue at (317) 233-
5162.