Tax Comparison Chart
(Pertains to RVs and Cargo Trailers Only Per I.C.6-2.5-5-39)
Monday, 03-Jun-2013 11:15:50 EDT
| Taxing Jurisdiction | Abbreviation | Tax Rate | Indiana Dealer Requirements |
| Alabama | AL | 2 | RVs and trailers are exempt |
| Alaska | AK | None | RVs and trailers are exempt |
| Arizona | AZ | 6.6 | *Dealer must collect 7% sales tax |
| Arkansas | AR | 6 | RVs and trailers are exempt - AR does not allow a sales tax credit for tax paid to Indiana |
| California | CA | 7.25 | *Dealer must collect 7% sales tax |
| Canada (country) | CAN | 6 | *Dealer must collect 7% sales tax |
| Colorado | CO | 2.9 | RVs and trailers are exempt |
| Connecticut | CN | 6 | RVs and trailers are exempt |
| Delaware | DE | None | RVs and trailers are exempt - DE does not allow a sales tax credit for tax paid to Indiana |
| Dist. of Columbia | DC | 6 | RVs and trailers are exempt |
| Florida | FL | 6 | *Dealer must collect 7% sales tax |
| Georgia | GA | 4 | RVs and trailers are exempt |
| Hawaii | HI | 4 | *Dealer must collect 7% sales tax |
| Idaho | ID | 6 | RVs and trailers are exempt |
| Illinois | IL | 6.25 | RVs and trailers are exempt |
| Indiana | IN | 7 | Indiana Residents are not exempt |
| Iowa | IO | 6 | RVs and trailers are exempt |
| Kansas | KS | 6.3 | RVs and trailers are exempt |
| Kentucky | KY | 6 | **Dealer must collect tax on trailers only – RVs are exempt |
| Louisiana | LA | 4 | RVs and trailers are exempt |
| Maine | ME | 5 | **Dealer must collect tax on trailers only – RVs are exempt |
| Maryland | MD | 6 | RVs and trailers are exempt- MD does not allow a sales tax credit for tax paid to Indiana |
| Massachusetts | MA | 6.25 | *Dealer must collect 7% sales tax |
| Mexico (country) | MEX | 6 | *Dealer must collect 7% sales tax |
| Michigan | MI | 6 | *Dealer must collect 7% sales tax |
| Minnesota | MN | 6.875 | RVs and trailers are exempt |
| Mississippi | MS | 5 | *Dealer must collect 7% sales tax MS does not allow a sales tax credit for tax paid to Indiana |
| Missouri | MO | 4.225 | RVs and trailers are exempt |
| Montana | MT | None | RVs and trailers are exempt |
| Nebraska | NB | 5.5 | RVs and trailers are exempt |
| Nevada | NV | 6.5 | RVs and trailers are exempt |
| New Hampshire | NH | None | RVs and trailers are exempt |
| New Jersey | NJ | 7 | RVs and trailers are exempt |
| New Mexico | NM | 3 | RVs and trailers are exempt |
| New York | NY | 4 | RVs and trailers are exempt |
| North Carolina | NC | 3 | *Dealer must collect 7% sales tax |
| North Dakota | ND | 5 | RVs and trailers are exempt |
| Ohio | OH | 5.5 | RVs and trailers are exempt |
| Oklahoma | OK | 3.25 | RVs and trailers are exempt- OK does not allow a sales tax credit for tax paid to Indiana |
| Oregon | OR | None | RVs and trailers are exempt |
| Pennsylvania | PA | 6 | RVs and trailers are exempt |
| Rhode Island | RI | 7 | **Dealer must collect tax on trailers only – RVs are exempt |
| South Carolina | SC | 5 | *Dealer must collect 7% sales tax |
| South Dakota | SD | 3 | RVs and trailers are exempt |
| Tennessee | TN | 7 | RVs and trailers are exempt |
| Texas | TX | 6.25 | RVs and trailers are exempt |
| Utah | UT | 4.7 | RVs and trailers are exempt |
| Vermont | VT | 6 | RVs and trailers are exempt |
| Virginia | VA | 3 | RVs and trailers are exempt |
| Washington | WA | 6.5 | RVs and trailers are exempt |
| West Virginia | WV | 6 | RVs and trailers are exempt- WV does not allow a sales tax credit for tax paid to Indiana |
| Wisconsin | WI | 5 | RVs and trailers are exempt |
| Wyoming | WY | 4 | RVs and trailers are exempt |
* The Indiana sales tax must be collected on all sales to non-reciprocal states, all foreign country residents and all Indiana residents. Non-reciprocal denotes those states and countries that do not allow Indiana residents to purchase exempt thus are deemed non-reciprocal.
** The Indiana sales tax must be collected on sales of trailers. RVs are exempt.
Many states have adopted local option sales taxes that will be payable by the buyer upon registration/titling outside Indiana that are in addition to any state sales tax paid to Indiana. A credit, not to exceed the “state” sales tax, will be allowed in all but six states against the other "state" sales tax due. Credits are not applicable against local taxes.
Warning - Six states do not allow a credit for taxes paid to Indiana against their state tax imposed upon registration/titling. (see chart notes)
The information provided is intended to provide assistance to the dealers and public regarding sales taxes for RECREATIONAL VEHICLES AND TRAILERS, as defined by I.C. 6-2.5-5-39. Tax Rates for other states are shown for comparative purposes only. Any information that may appear to be in error should be brought to the attention of the Department of Revenue at (317) 233-5162.
