Indiana Code — Title 6 (Taxation)
IC 6-3.5-5-4
Exempt vehicles
Sec. 4. A vehicle is exempt from the wheel tax imposed under this chapter if the vehicle is:
# (1)
owned by this state;
# (2)
owned by a state agency of this state;
# (3)
owned by a political subdivision of this state;
# (4)
subject to the annual license excise surtax imposed under IC 6-3.5-4;
# (5)
a bus owned and operated by a religious or nonprofit youth organization and used to haul persons to religious services or for the benefit of their 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 Acts 1980, P.L.10, SEC.5. Amended by P.L.257-2017, SEC.6.
Amendment history
As added by Acts 1980, P.L.10, SEC.5. Amended by P.L.257-2017, SEC.6.
Source: view the official text
Nearby sections (25 sections)
- 6-3.5-4-11 · Repealed
- 6-3.5-4-12 · Appropriation of money derived from surtax
- 6-3.5-4-13 · Surtax fund; allocation; distribution; use
- 6-3.5-4-14 · Estimate of revenues; distribution
- 6-3.5-4-15 · Repealed
- 6-3.5-4-15.5 · Service charge
- 6-3.5-4-16 · Violations; offense
- 6-3.5-5-0.5 · Ordinance amendments; application; liability
- 6-3.5-5-1 · Definitions
- 6-3.5-5-1.1 · Local income tax council
- 6-3.5-5-2 · Imposition of tax; county wheel tax; rate; unpaid tax
- 6-3.5-5-3 · Vehicles subject to tax
- 6-3.5-5-4 · Exempt vehicles
- 6-3.5-5-5 · Registration of vehicles
- 6-3.5-5-6 · Rescission of wheel tax and vehicle excise tax
- 6-3.5-5-7 · Increase or decrease of tax; rates
- 6-3.5-5-8 · Adopted ordinance; letter approving transportation asset
- 6-3.5-5-8.5 · Credit upon sale of vehicle
- 6-3.5-5-9 · Collection of wheel tax; service charge
- 6-3.5-5-9.5 · Apportioned wheel tax for certain vehicles
- 6-3.5-5-10 · Repealed
- 6-3.5-5-11 · Collections; remittance; report
- 6-3.5-5-12 · Repealed
- 6-3.5-5-13 · Remittance and reporting of wheel tax by department
- 6-3.5-5-14 · Appropriation of money derived from wheel tax