Indiana Code — Title 6 (Taxation)
IC 6-2.5-5-15.5
Motor vehicles; intrafamilial title transfers
Official textiga.in.govlast amended
Sec. 15.5. A transaction involving a motor vehicle is exempt from the state gross retail tax, if:
# (1)
the transaction consists of changing the motor vehicle title to add or delete an individual; and
# (2)
the individual being added or deleted is the spouse, child, grandparent, parent, or
sibling of an owner.
As added by P.L.73-1993, SEC.1.
Amendment history
As added by P.L.73-1993, SEC.1.
Source: view the official text
Nearby sections (25 sections)
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- 6-2.5-5-10.5 · Tangible personal property exemption; public utility or…
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- 6-2.5-5-11 · Gas utilities; production or storage plants and expenses
- 6-2.5-5-12 · Water utilities; plants and expenses
- 6-2.5-5-12.5 · Wastewater utilities; plants and expenses
- 6-2.5-5-13 · Intrastate telecommunication services; video, Internet…
- 6-2.5-5-14 · Public utilities; acquisitions of personal property
- 6-2.5-5-15 · Repealed
- 6-2.5-5-15.5 · Motor vehicles; intrafamilial title transfers
- 6-2.5-5-16 · State or local government acquisitions
- 6-2.5-5-16.5 · Repealed
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- 6-2.5-5-19 · Drugs, insulin, oxygen, blood, or blood plasma;…
- 6-2.5-5-19.5 · Drugs; insulin; oxygen; blood glucose monitoring supply;
- 6-2.5-5-20 · "Food and food ingredients for human consumption"
- 6-2.5-5-21 · Exemption; sales of food and food ingredients by nonprofit
- 6-2.5-5-21.5 · Repealed
- 6-2.5-5-22 · Exemption; sales of meals; schools; fraternities;…
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