Indiana Code Title 6. Taxation § 6-2.5-2-5

Sec. 5. (a) As used in this section, “cargo trailer” has the meaning set forth in IC 6-2.5-5-39.

(b) As used in this section, “nonreciprocal state” means a state that does not provide an exemption from sales, use, or similar taxes imposed on a cargo trailer or recreational vehicle that is purchased in that state or country by an Indiana resident and will be titled or registered in Indiana.

(c) As used in this section, “recreational vehicle” has the meaning set forth in IC 6-2.5-5-39.

(d) Notwithstanding section 2 of this chapter, in the case of a transaction that:

the state gross retail tax rate on the cargo trailer or recreational vehicle is the rate of the nonreciprocal state or foreign country (excluding any locally imposed tax rates) in which the cargo trailer or recreational vehicle will be titled or registered, as certified by the seller and purchaser in an affidavit satisfying the requirements of subsection (e).

(e) The department shall prescribe the form of the affidavit required by subsection (d).  In addition to the certification required by subsection (d), the affidavit must include the following:

(f) The department shall create a certificate of sales tax paid form for a cargo trailer or recreational vehicle that may be completed by the dealer and provided to the purchaser of a cargo trailer or recreational vehicle sold in Indiana.

(g) The department may audit affidavits submitted under this section and make a proposed assessment of the amount of unpaid tax due with respect to any incorrect information submitted in an affidavit required by this section.