Indiana Exemption form eliminated.

Effective July 1, 2004, the Commissioner’s Directives No. 24 and 25 declare Form ST-137, and Form ST-136A no longer effective exemption documentation. ST-137 allowed the exemption from Indiana sales tax of out-of-state purchase and delivery of a motor vehicle, aircraft, or watercraft, to be registered outside of Indiana. ST-136A allowed out-of-state purchasers to claim an exemption from Indiana sales tax for purchases in Indiana that would be exempt if purchased in their state of residence. Exemption forms ST-104, ST-105, and ST-106 are still allowable. (Commissioner’s Directive No. 24 and No. 25, Indiana Department of Revenue, July 2004)

Posted on July 28, 2004