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 Secretary of State) 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 its own inventory as a licensed dealer with the Secretary of State must use the ST-108 or
ST-108E form.
The auction must sign the ST-108A certifying it has 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 to obtain 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. Form ST-108A serves as an affi davit of exemption by the purchaser and lists the exemptions available. The purchaser must
disclose his SSN (Social Security number), TID (taxpayer identifi cation number), 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 number (same as TID number - 10 Digits + LOC number - 3 Digits): Indicate the Indiana TID number and location number as
they appear on the RRMC. 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 RRMC.
Section B - Calculation of Sales/Use Tax
Line 1- Enter the total gross selling price of the vehicle, trailer, or watercraft sold at auction.
Line 2 - Multiply the sales price (Line 1) by the Indiana sales tax rate of 7% (.07).
Section C - Vehicle Identifi cation Information of Purchase
VIN or HIN number: 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 Exemption Claimed
Purchaser claiming exemption must provide his 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.
3.
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.
4.
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%.
5.
Vehicles or watercraft purchased to be immediately placed into inventory for resale. A dealer may also use Form ST-105D.
Non-Indiana 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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