Indiana Administrative Code — Title 45 (Dept. of State Revenue)
45 IAC 13-1-3
"Motor vehicle" defined
Sec. 3. (a) "Motor vehicle" means a vehicle that is propelled by an internal combustion engine or motor and is designed for highway
use.
(b) Vehicles "designed for highway use" are vehicles primarily adapted for and engaged in highway transportation. All vehicles plated for
general highway transportation or capable of being plated pursuant to Indiana law are presumed to be primarily adapted for and engaged in highway
transportation, except for vehicles excluded under 45 IAC 13-1-3.
(c) The term "motor vehicle" does not include vehicles not required to be registered under IC 9-18, including the following
vehicles when used entirely on private roadways:
(1) Road construction or maintenance machinery.
(2) Vehicles not capable of being plated pursuant to Indiana law.
(3) A well-boring or well-drilling apparatus, a ditch-digging apparatus, or other similar equipment.
(4) Vehicles that operate exclusively on rails.
(5) Vehicles designed and operated primarily as farm implements for drawing farm machinery.
(6) Tractors, plows, mowing machines, harvesters, Big A's, and other agricultural implements, including farm machinery when
mounted and transported upon a trailer, when operated on a farm or when traveling upon public highways from one (1) field to another, or to and
from places of repair or supply.
(7) Vehicles exclusively operated on private property and not engaged in highway transportation.
(d) The term "motor vehicle" includes vehicles with a common fuel reservoir for both locomotion along the highway and the operation
of equipment with another commercial purpose. For purposes of IC 6-6-4.1, "commercial purpose":
(1) means the exchange of goods and services in contemplation of profit; and
(2) includes nonproprietary functions of governmental agencies and not-for-profit organizations.
Amendment history
(Department of State Revenue; Reg 6-6-4.1-1(b)(020); filed Jul 13, 1984, 9:25 a.m.: 7 IR 2316; filed Apr 30, 1986, 3:30 p.m.: 9 IR 2191; filed Dec 18, 2015, 3:42 p.m.: 20160113-IR-045140520FRA)
Source: view the official text
Nearby sections (25 sections)
- 12-8-10 · Refund for tax paid on gasoline purchased or used for…
- 12-8-11 · Refund for tax paid on gasoline purchased or used for other…
- 12-8-11.1 · Refund for tax paid on gasoline purchased for proportional…
- 12-8-12 · Refund for tax paid on gasoline purchased or used for…
- 12-8-12.5 · Refund for tax paid on gasoline used to create racing fuel
- 12-8-13 · Refund for tax paid on gasoline purchased or used for…
- 12-8-14 · Refund; required procedures to claim (Repealed)
- 12-8-15 · Tax credit in lieu of refund (Repealed)
- 12-8-16 · Refund or deduction; payment of tax in error; warrant;…
- 12-8-17 · Deduction in lieu of warrant for payment of refund
- 13-1-1 · "Carrier" defined
- 13-1-2 · Commercial motor vehicle defined (Repealed)
- 13-1-3 · "Motor vehicle" defined
- 13-1-4 · Vehicles designed for highway use, defined (Repealed)
- 13-1-5 · "Truck" defined
- 13-1-6 · "Road tractor" defined
- 13-1-7 · "Tractor truck" defined
- 13-1-8 · "Axle" defined
- 13-1-9 · "Person" defined
- 13-1-10 · "Commissioner" defined
- 13-1-11 · "Highway" defined
- 13-2-1 · Applicability of motor carrier fuel tax laws (Repealed)
- 13-2-2 · Exemptions from motor carrier fuel tax laws
- 13-3-1 · Applicability to leased vehicles (Repealed)
- 13-3-2 · Lessor's duty to report and pay motor carrier fuel tax