Indiana Code — Title 6 (Taxation)
IC 6-6-5-0.5
Application
Sec. 0.5. This chapter does not apply to the following:
# (1)
Vehicles that are exempt from the payment of registration fees under IC 9-18-3-1
(before its expiration) or IC 9-18.1-9.
# (2)
After December 31, 2023, trailers with a declared gross vehicle weight of three thousand (3,000) pounds or less that are registered or renewed under IC 9-18.1-5-13
are not subject to:
# (A)
the tax imposed under this chapter; and
# (B)
the tax imposed under a local ordinance adopted under IC 6-3.5-4 (county vehicle excise tax) or IC 6-3.5-10 (municipal vehicle excise tax).
# (3)
After June 30, 2017, vehicles owned or otherwise held as inventory by a person licensed under IC 9-32.
As added by P.L.256-2017, SEC.20. Amended by P.L.236-2023, SEC.88.
Amendment history
As added by P.L.256-2017, SEC.20. Amended by P.L.236-2023, SEC.88.
Source: view the official text
Nearby sections (25 sections)
- 6-6-4.1-17 · Suspension or revocation of permit or temporary
- 6-6-4.1-18 · Violations; penalties
- 6-6-4.1-19 · Impoundment of commercial motor vehicle; release of cargo
- 6-6-4.1-20 · Failure to keep books and records; penalty
- 6-6-4.1-21 · Repealed
- 6-6-4.1-22 · Carriers; interest on nonpayment
- 6-6-4.1-23 · Penalty
- 6-6-4.1-24 · Proposed assessment; protest; hearing
- 6-6-4.1-25 · Registration or licensure of vehicle required to obtain…
- 6-6-4.1-26 · Issuance of excess size or weight permit; proof of…
- 6-6-4.1-27 · Information sharing; confidential information
- 6-6-5-0.1 · Application of certain amendments to chapter
- 6-6-5-0.5 · Application
- 6-6-5-1 · Definitions; applicability
- 6-6-5-2 · Vehicle excise tax; imposition; proof of payment of property
- 6-6-5-3 · Valuation of vehicles
- 6-6-5-3.5 · Trailer registration; weight; fees
- 6-6-5-4 · Repealed
- 6-6-5-5 · Amount of tax credit against tax
- 6-6-5-5.1 · Repealed
- 6-6-5-5.2 · Credit for certain veterans who are not eligible for a…
- 6-6-5-5.5 · Repealed
- 6-6-5-5.6 · Repealed
- 6-6-5-5.7 · Repealed
- 6-6-5-6 · Repealed