Indiana Code — Title 6 (Taxation)
IC 6-6-16-3
Exemptions
Official textiga.in.govlast amended
Sec. 3.
# (a)
The sharing of a truck is exempt from the vehicle sharing excise tax if the declared gross weight of the truck being shared exceeds eleven thousand (11,000) pounds.
# (b)
The sharing of a passenger motor vehicle or truck by a funeral director licensed under
IC 25-15 is exempt from the vehicle sharing excise tax if the sharing is part of the services provided by the director for a funeral.
# (c)
The exemption provided by IC 6-2.5-5-54(b) from the state gross retail tax also applies to the vehicle sharing excise tax.
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
Nearby sections (25 sections)
- 6-6-14-7 · Alternative fuel decal application
- 6-6-14-8 · Affixing an alternative fuel decal; replacement
- 6-6-14-9 · Alternative fuel decal; use of alternative fuels
- 6-6-15-1 · Applicability
- 6-6-15-2 · Definitions
- 6-6-15-3 · Imposition of the heavy equipment rental excise tax; rate of
- 6-6-15-4 · Exemptions
- 6-6-15-5 · Liability for tax; collection
- 6-6-15-6 · Payment and sourcing of the tax; credit for misclassification
- 6-6-15-7 · Heavy equipment rental excise tax account; distributions and
- 6-6-16-1 · Definitions
- 6-6-16-2 · Imposition of tax; tax rate
- 6-6-16-3 · Exemptions
- 6-6-16-4 · Shared vehicle driver liable for tax
- 6-6-16-5 · Manner of imposition; payment; collection; filing of return
- 6-6-16-6 · Distributions; apportionment among taxing districts in the
- 6-7-1-0.3 · Use of revenue stamps paid for before July 1, 2002, after…
- 6-7-1-0.4 · Use of revenue stamps; conditions
- 6-7-1-1 · Purpose; liability for tax; separation of price and tax
- 6-7-1-2 · "Cigarette"
- 6-7-1-3 · "Individual package"
- 6-7-1-4 · "Person" or "company"
- 6-7-1-5 · "Department"
- 6-7-1-6 · "Distributor"
- 6-7-1-7 · "Retailer"