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Indiana Code — Title 6 (Taxation)

IC 6-6-16-1

Definitions

Official textiga.in.govlast amended 13 subsections

Sec. 1. The following definitions apply throughout this chapter:

# (1)

"Department" refers to the department of state revenue.

# (2)

"Gross retail income" has the meaning set forth in IC 6-2.5-1-5.

# (3)

"Passenger motor vehicle" has the meaning set forth in IC 9-13-2-123.

# (4)

"Peer to peer vehicle sharing program" has the meaning set forth in IC 24-4-9.2-4.

# (5)

"Person" has the meaning set forth in IC 6-2.5-1-3.

# (6)

"Retail merchant" has the meaning set forth in IC 6-2.5-1-8 and, for purposes of this chapter, is limited to:

# (A)

the peer to peer vehicle sharing program when a vehicle is shared through a peer to peer vehicle sharing program; or

# (B)

the vehicle owner when a vehicle is not shared through a peer to peer vehicle sharing program;

# (7)

"Shared vehicle driver" has the meaning set forth in IC 24-4-9.2-7.

# (8)

"Shared vehicle owner" has the meaning set forth in IC 24-4-9.2-8.

# (9)

"Truck" has the meaning set forth in IC 9-13-2-188(a).

# (10)

"Vehicle owner" means a person who shares a vehicle that is not available for sharing on a peer to peer vehicle sharing program. The term excludes shared vehicle owners.
As added by P.L.108-2019, SEC.128.

Amendment history

As added by P.L.108-2019, SEC.128.

Source: view the official text

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