Indiana Code — Title 6 (Taxation)
IC 6-3.5-11-4
Exempt vehicles
Sec. 4. A vehicle is exempt from the wheel tax imposed under this chapter if the vehicle is:
# (1)
owned by the state;
# (2)
owned by a state agency of the state;
# (3)
owned by a political subdivision of the state;
# (4)
subject to the municipal vehicle excise tax imposed under IC 6-3.5-10;
# (5)
a bus owned and operated by a religious or nonprofit youth organization and used to transport persons to religious services or for the benefit of its members;
# (6)
a school bus; or
# (7)
a motor vehicle that is funeral equipment and that is used in the operation of funeral services (as defined in IC 25-15-2-17).
As added by P.L.146-2016, SEC.12. Amended by P.L.257-2017, SEC.8; P.L.256-2017,
SEC.17; P.L.86-2018, SEC.76.
Amendment history
As added by P.L.146-2016, SEC.12. Amended by P.L.257-2017, SEC.8; P.L.256-2017, SEC.17; P.L.86-2018, SEC.76.
Source: view the official text
Nearby sections (25 sections)
- 6-3.5-10-7 · Registration of vehicle; collection of surtax
- 6-3.5-10-8 · Surtax reduction; credit; adjustment; refund
- 6-3.5-10-8.5 · Expired
- 6-3.5-10-9 · Collections; remittance; report
- 6-3.5-10-10 · Surtax fund; use
- 6-3.5-10-11 · Estimate of revenues
- 6-3.5-10-12 · Service charge
- 6-3.5-10-13 · Violations; offense
- 6-3.5-11-0.5 · Ordinance amendments; application; liability
- 6-3.5-11-1 · Definitions
- 6-3.5-11-2 · Imposition of tax; municipal wheel tax; rate; unpaid tax
- 6-3.5-11-3 · Vehicles subject to tax
- 6-3.5-11-4 · Exempt vehicles
- 6-3.5-11-5 · Registration of vehicles
- 6-3.5-11-6 · Rescission of wheel tax and vehicle excise tax
- 6-3.5-11-7 · Increase or decrease of tax; rates
- 6-3.5-11-8 · Adopted ordinance; letter approving transportation asset
- 6-3.5-11-9 · Credit upon sale of vehicle
- 6-3.5-11-10 · Registration of vehicle; wheel tax; amount; collection
- 6-3.5-11-11 · Apportioned wheel tax for certain vehicles
- 6-3.5-11-12 · Collections; remittance; report
- 6-3.5-11-13 · Collection by bureau of motor vehicles or department of…
- 6-3.5-11-14 · Wheel tax fund; use
- 6-3.5-11-15 · Estimate of revenues
- 6-3.5-11-16 · Violations; offense