Form St-108a - Certificate Of Sales Tax Paid Or Exemption For Auctions Page 2
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2Instructions for Completing Form ST-108A
Sections A, B, and C must be completed when sales tax is collected.
Sections A, B, C, and D must be completed when an exemption is claimed.
The ST-108A allows an auction (not acting in the capacity of a licensed dealer with the Bureau of Motor Vehicles) to indicate the amount
of sales tax collected from a purchaser of a motor vehicle, trailer, or watercraft. The auction must report and remit the sales tax collected
to the Department of Revenue. An auction selling their own inventory as a licensed dealer with the Bureau of Motor Vehicles must use
the ST-108 or ST-108E forms.
The auction must sign the ST-108A certifying they have collected the sales tax, unless an exemption is claimed. Failure to sign the ST-
108A will result in the rejection of the form by the license branch and the purchaser will have to return to the auction for the signature.
If an exemption from the tax is claimed, the purchaser must indicate a reason for the exemption and submit it to the license branch at the
time of titling. ST-108A serves as an affi davit of exemption by the purchaser and lists the exemptions available. The purchaser must disclose
their SSN (Social Security Number), TID (Taxpayer Identifi cation), or FID (Federal Identifi cation) number to claim an exemption.
Section A - Auction Information
NAME OF AUCTION: Show the name of the auction as it appears on the Registered Retail Merchant Certifi cate (RRMC). Do not use
your DBA (Doing Business As) as your name.
RRMC # (same as TID # - 10 Digits + LOC # - 3 Digits): Indicate the Indiana Taxpayer Identifi cation Number and Location Number as
it appears on the Registered Retail Merchant Certifi cate. This number must be in the following format: 0001234567-001. If this number
is not present or not in this format, the ST-108A WILL BE REJECTED by the license branch, and the purchaser will have to return to the
auction to obtain the valid number.
ADDRESS OF AUCTION: Indicate the address of the auction as it appears on the Registered Retail Merchant Certifi cate.
Section B - Calculation of Sales Tax
Line #1- Enter total gross selling price of vehicle, trailer, or watercraft sold at auction.
Line #2 - Multiply sales price (Line 1) by Indiana Sales Tax rate of 7% (.07).
Section C - Vehicle Identifi cation Information of Purchase
VIN or HIN #: Enter the VIN (Vehicle Identifi cation) or the HIN (Hull Identifi cation) number.
YEAR: Indicate the year the vehicle, trailer, or watercraft was manufactured.
MAKE and MODEL: Indicate the make and model name for the vehicle, trailer, or watercraft.
Section D - Certifi cation of Exemptions Claimed
Purchaser claiming exemption must provide their SSN, TID, or FID number, if a sales tax exemption is claimed.
Exemptions available for a vehicle or watercraft purchased at auction are:
1.
Vehicles or watercraft purchased by Indiana or Federal governmental units or their instrumentalities.
2.
Vehicles or watercraft purchased by nonprofi t organizations operated exclusively for religious, charitable, or educational purposes
and using the vehicle for the purpose for which such organization is exempt. The applicant MUST indicate their 13 digit Indiana TID
and LOC number on the front of the form. The nonprofi t name must be on the title to claim this exemption.
5.
Sales of motor vehicles or watercraft to Registered Retail Merchants acquiring the vehicles or watercraft to rent or lease to others and
whose ordinary course of business is to rent or lease vehicles or watercraft to others.
6.
Vehicles or watercraft to be predominately used for hire in public transportation. (Hauling for hire.) Your USDOT number must be
shown on the reverse side of this form. Predominate use is greater than 50%.
9.
Vehicles or watercraft purchased to be immediately placed into inventory for resale. A dealer may also use Form ST-105D. NonIndiana
dealers must enter both their FID number and their state’s Dealer License Number on the front of this form in lieu of the Indiana TID
number if they are not registered with the Indiana Department of Revenue.
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