Form St-115 - Consumer'S Use Tax Return (Page 2 of 2) in pdf

Out-of-state purchases of automobiles, watercraft,

Commonly Asked Questions on Use Tax

aircraft and trailers by Indiana residents to be titled,

licensed or registered in Indiana, are subject to sales/

Q. If I buy a set of china in another state and have the

use tax. The tax is based on the taxable selling price

store send it to my address in Indiana, would I have

as indicated by a receipt or other proof of purchase,

to pay tax on it?

and must be paid

to the agency

A. If you did not pay any sales/use tax to the

when you apply

for a title or to

store at the time of purchase, you would owe

In the event

Indiana use tax at a rate of 6% on the purchase

you do not have

proof of the

price.

purchase price, the

titling agency

will figure the

sales/use tax

due based on an

average selling

Q. For the holidays I order from many different mail

price for that

vehicle from a

order catalogs and over the Internet. Do I owe sales/

buying guide to be

chosen by the

use tax on all these items?

titling agency. Note: This is not paid on the IT-40,

A. You will owe sales/use tax on those items

IT-40EZ, IT-40PNR or the ST-115.

from companies who did not charge a 6% or

greater sales tax; check your invoices.

In some instances the companies you order goods

from may add their home state’s sales tax if you took

Q. Last year on vacation we did a great deal of

delivery in their state. If you pay another state’s sales

shopping and brought back many souvenirs. On

tax of 6% or greater, you do not owe Indiana tax.

some of the things we weren’t charged sales tax; it’s

However, if purchases are made in another state

now a year later, what do we do?

whose sales tax is less than 6% you must pay Indiana

A. Check your invoices or sales receipts to see

the difference to make the total sales/use tax equal to

what items you were not charged 6% (or

6%.

greater) for sales tax. Total those purchases and

fill out Form ST-115. Include a check with the

The tax may be paid yearly (on or before April 15)

form and mail to: Indiana Department of

using Form IT-40, IT-40EZ or Form IT-40PNR.

Revenue, 100 N. Senate Ave., Indianapolis, IN

Use tax can also be paid on your ST-103 form when

46204. In the future use Form IT-40 , Form IT-

filed monthly, quarterly, etc. If you owe use tax and

40EZ, or Form IT-40PNR to pay your sales/use

fail to pay the correct amount, the Department can

tax.

add 10% penalty on the amount owed plus interest.

Q. What will happen if I don’t pay sales/use tax?

In general, a 6% sales/use tax rate is owed on

Data provided by other states and the

purchases made outside of Indiana and brought

Department’s own auditors routinely lead to

into Indiana for use, storage, or consumption,

use tax billings. If you do not voluntarily

when sales tax was not paid to the other state at

comply by paying sales/use tax, the Department

the time of purchase.

can add 10% penalty to the amount owed plus

interest.

Form St-115 - Consumer'S Use Tax Return Page 2

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