Indiana Code — Title 6 (Taxation)
IC 6-2.5-5-38.2
Vehicle lease transactions
Official textiga.in.govlast amended
Sec. 38.2. The value of an owned vehicle is exempt from the Indiana gross retail tax in a vehicle lease transaction if the owned vehicle is exchanged for a like kind vehicle.
As added by P.L.253-1997(ss), SEC.38.
Amendment history
As added by P.L.253-1997(ss), SEC.38.
Source: view the official text
Nearby sections (25 sections)
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- 6-2.5-5-31 · Free distribution newspaper; related transactions
- 6-2.5-5-33 · Tangible personal property purchased with food stamps
- 6-2.5-5-34 · Sale of lottery tickets; gross retail tax
- 6-2.5-5-35 · Tangible personal property transactions
- 6-2.5-5-36 · Commercial printing contracts
- 6-2.5-5-37 · Professional motor racing vehicle parts exemption;…
- 6-2.5-5-38 · Repealed
- 6-2.5-5-38.1 · Qualified computer equipment sales
- 6-3.1-15-10 · (as in effect on January 1, 2012).
- 6-3.1-15-12 · (as in effect on January 1, 2012).
- 6-2.5-5-38.2 · Vehicle lease transactions
- 6-2.5-5-39 · Cargo trailers and recreational vehicles registered for use
- 6-2.5-5-40 · Research and development property
- 6-2.5-5-41 · Repealed
- 6-2.5-5-42 · Aircraft titled, registered, or based outside Indiana
- 6-2.5-5-43 · Type II gambling games
- 6-2.5-5-44 · Sales to city or town for municipal golf course
- 6-2.5-5-45 · Gross retail and use tax exemption; cigarette and tobacco…
- 6-2.5-5-45.8 · Recycling and recycling materials
- 6-2.5-5-46 · Aircraft repair and maintenance
- 6-2.5-5-47 · Coins, bullion, and legal tender
- 6-2.5-5-48 · Drainage water management system
- 6-2.5-5-49 · Aviation fuel