Administration; Form ST-108MH

Sec. 69. (a) On or after September 1, 1979, the Bureau of Motor Vehicles will no longer be authorized to collect sales tax on sales by retail

merchants of mobile homes and industrialized building systems.

(b) The tax must be collected by the seller and form ST-108MH must be completed in triplicate and signed by both seller and buyer. The

original form ST-108MH must be attached by the seller to the certificate of origin or certificate of title used to assign ownership.

(1) If the seller is a registered retail merchant, form ST-108MH, when properly completed will be accepted by the license branch as

proof of payment of the sales tax to the registered retail merchant who is the seller of the structure. A copy of the ST-108MH must be retained by

the seller in evidence of the fact that the copy was prepared and given to the purchaser, and the seller must furnish the third copy to the Indiana

Department of Revenue within 30 days of the sale.

(2) If the seller is not a retail merchant, both buyer and seller must complete form ST-108MH in triplicate. The original copy of the

form must be attached to the certificate of title and a copy of the form must be furnished to the Department of Revenue, Room 202, State Office

Building, Indianapolis, Indiana 46204, within 30 days following the date of sale.

Any person claiming the 35% reduction on the purchase of a mobile home or industrialized building system must apply for registration

of the structure within 30 days of the purchase date as required by the Bureau of Motor Vehicles.