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) Vehicles owned or otherwise held as inventory by a person licensed under IC 9-32. As added by P.L.256-2017, SEC.66.
Application
Ind. Code § 6-6-5.5-0.5, under Chapter 5.5. Commercial Vehicle Excise Tax.
Ind. Code § 6-6-5.5-0.5