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Effective July 1, 2006 the purchase of a recreational vehicle or cargo trailer (as defined in I.C. 6-2.5-5-39) by a nonresident, to be registered and/or titled outside Indiana will be afforded an exemption if the state where the vehicle is to be registered allows a similar exemption to an Indiana resident.
The Department of Revenue has developed a ST-137RV form for dealers.
For more detailed information please access the Sales Tax Exemption for RV’s & Cargo Trailers FAQs or Sales Tax Information Bulletin #72.
Note: the ST-137RV exemption form is only applicable to a sale to a nonresident where the nonresident takes delivery (possession) within Indiana. Note exceptions for certain nonresidents as indicated on the form.
If the RV or trailer is delivered by the dealer or the dealer hires a 3rd party carrier to deliver to a point outside of Indiana, as a condition of the purchase agreement, the ST-137RV exemption is not applicable.