Title 6, TAXATION

Sec. 39. (a) As used in this section, "cargo trailer" means a vehicle: (1) without motive power; (2) designed for carrying property; (3) designed for being drawn by a motor vehicle; and (4) having a gross vehicle weight rating of at least two thousand two hundred (2,200) pounds. …

Sec. 4. Transactions involving tangible personal property, including material handling equipment purchased for the purpose of transporting materials into activities described in this section from an onsite location, are exempt from the state gross retail tax if the person acquiri…

Sec. 40. (a) As used in this section, "research and development activities" includes design, refinement, and testing of prototypes of new or improved commercial products before sales have begun for the purpose of determining facts, theories, or principles, or for the purpose of i…

Sec. 42. (a) A transaction involving an aircraft, including completion work (as defined in IC 6-2.5-3-2(f)), is exempt from the state gross retail tax if: (1) the purchaser is a nonresident; (2) the purchaser transports the aircraft to a destination outside Indiana within thirty …

Sec. 43. Sales of type II gambling games authorized by IC 4-36 are exempt from the state gross retail tax. As added by P.L.95-2008, SEC.14.

Sec. 44. Transactions involving tangible personal property are exempt from the state gross retail tax if the property is acquired by a city or town for use in the operation of a municipal golf course. As added by P.L.113-2010, SEC.52.

Sec. 45. Transactions involving tangible personal property (including excise tax meter machines and related accessories, such as re-packers, cutters, and supplies) are exempt from the state gross retail tax if the property is acquired: (1) by a person that is required to affix ex…

Sec. 45.8. (a) For purposes of this section, IC 6-2.5-4-5, and section 30 of this chapter, the following definitions apply: (1) "Recycling" means the processing of recycling materials and other tangible personal property into a product for sale if the product is predominantly com…

Sec. 46. (a) Transactions involving tangible personal property (including materials, parts, equipment, and engines) are exempt from the state gross retail tax, if the property is: (1) used; (2) consumed; or (3) installed; in furtherance of, or in, the repair, maintenance, refurbi…

Sec. 47. Transactions involving the sale of or the lease or rental of storage for: (1) coins that are permitted investments by an individual retirement account or by an individually-directed account under 26 U.S.C. 408(m); (2) bullion that would be a permitted investment by an in…

Sec. 48. (a) As used in this section, "drainage water management system" means a subsurface system of drainage tubing, drainage tiles, water flowgates, control valves, and related control systems designed to facilitate controlled water drainage from agricultural land used for cro…

Sec. 49. (a) As used in this section, "aviation fuel" refers to: (1) gasoline used to power an aircraft; (2) jet fuel; or (3) a synthetic fuel or fuel derived from any organic matter used as a substitute for a fuel described in subdivision (1) or (2). (b) A transaction involving …

Sec. 5.1. (a) As used in this section, "tangible personal property" includes electricity, gas, water, and steam. (b) Transactions involving tangible personal property are exempt from the state gross retail tax if the person acquiring the property acquires it for direct consumptio…

Sec. 50. Transactions involving labels are exempt from the state gross retail tax if: (1) the labels will be affixed to other tangible personal property being sold by a retail merchant; and (2) the person acquiring the labels is required to affix the labels to the other tangible …

Sec. 51. (a) As used in this section, "special fuel" has the meaning set forth in IC 6-6-2.5-22. (b) As used in this section, "heating oil" has the meaning set forth in IC 6-6-2.5-12. (c) Except for heating oil, the sale of special fuel is exempt from the state gross retail tax. …

Sec. 52. Transactions involving the following tangible personal property that is purchased and used by a person that operates a hot mix asphalt plant are exempt from the state gross retail tax: (1) Trucks that are used to transport hot mix asphalt from that person's asphalt plant…

Sec. 53. (a) This subsection applies only to property that is the owner's primary personal residence. If: (1) at least one (1) owner of a house, condominium, or apartment maintains the house, condominium, or apartment as the owner's primary personal residence; (2) the owner rents…

Sec. 54. (a) For purposes of this section, an owner of a passenger motor vehicle refers only to an individual and not other types of entities. (b) If: (1) an owner of one (1) or more passenger motor vehicles (as defined by IC 9-13-2-123) shares their passenger motor vehicle or ve…

Sec. 55. (a) As used in this section, "public safety equipment and materials" means equipment and materials used at the site of a public works project or projects that directly contribute to the safety of the general public or workers of the public works project or serve to infor…

Sec. 56. (a) Transactions involving tangible personal property are exempt from the state gross retail tax if the person acquiring the property acquires it for incorporation into a transportation facility (as defined in IC 5-23-2-17) under a: (1) public-private agreement executed …

Sec. 57. Sales of children's diapers are exempt from the state gross retail tax. As added by P.L.180-2022(ss), SEC.7.

Sec. 58. (a) The following definitions apply throughout this section: (1) "Agricultural commodity" means: (A) dairy products, pork products, beef products, poultry products, and products from other livestock; and (B) crops; that are raised and harvested to provide food and food i…

Sec. 6. Transactions involving tangible personal property are exempt from the state gross retail tax if the person acquiring the property acquires it for incorporation as a material part of other tangible personal property which the purchaser manufactures, assembles, refines, or …

Sec. 7. Transactions involving tangible personal property are exempt from the state gross retail tax if: (1) the person acquiring the property is in the construction business; (2) the person acquiring the property acquires it for incorporation as a material or integral part of a …

Sec. 8. (a) As used in this section, "new motor vehicle" has the meaning set forth in IC 9-13-2-111. (b) Except as provided in subsection (e), transactions involving tangible personal property other than a new motor vehicle are exempt from the state gross retail tax if the person…

Sec. 8.2. (a) Except as provided in subsection (f), a transaction in which a person acquires an aircraft for rental or leasing in the ordinary course of the person's business is not exempt from the state gross retail tax unless the person establishes, under guidelines adopted by …

Sec. 8.5. Transactions are exempt from the state gross retail tax when: (1) a power subsidiary or person provides, installs, constructs, services, or removes tangible personal property which is used in connection with the furnishing of the services or commodities listed in IC 6-2…

Sec. 9. (a) As used in this section, "returnable containers" means containers customarily returned by the buyer of the contents for reuse as containers. (b) Sales of returnable containers are exempt from the state gross retail tax if the transaction constitutes selling at retail …

Sec. 0.5. (a) This section applies to an ordinance adopted under this chapter and in effect on January 1, 2020. (b) An adopting entity is not required to amend an ordinance subject to this section as a result of amendments to this chapter concerning vehicle type or weight class f…

Note: This version of section effective until 7-1-2028. See also following version of this section, effective 7-1-2028. Sec. 1. The following definitions apply throughout this chapter: (1) "Adopting entity" means either the county council or the local income tax council establish…

Note: This version of section effective until 7-1-2028. See also following version of this section, effective 7-1-2028. Sec. 1.1. For purposes of acting as the adopting entity under this chapter, a local income tax council is comprised of the same members as the local income tax …

Sec. 11. Not more than twenty-one (21) days after collecting the wheel tax, the bureau of motor vehicles shall remit the wheel tax to the county treasurer of the county that imposed the wheel tax. Concurrently with the remittance, the bureau shall file a wheel tax collections rep…

Sec. 13. If the wheel tax for a commercial vehicle is collected directly by the department of state revenue, the commissioner of the department of state revenue shall: (1) remit the wheel tax to, and file a wheel tax collections report with, the appropriate county treasurer; and …

Sec. 14. (a) Except as provided in subsection (b), in the case of a county that contains a consolidated city, the city-county council may appropriate money derived from the wheel tax to: (1) the department of transportation established by IC 36-3-5-4 for use by the department und…

Sec. 15. (a) In the case of a county that does not contain a consolidated city, the county treasurer shall deposit the wheel tax revenues in a fund to be known as the "County Wheel Tax Fund". (b) Before the twentieth day of each month, the county auditor shall allocate the money …

Sec. 16. (a) On or before October 1 of each year, the auditor of a county that contains a consolidated city of the first class and that has adopted the wheel tax shall provide the county council with an estimate of the wheel tax revenues to be received by the county during the ne…

Sec. 18. (a) The owner of a vehicle who knowingly registers the vehicle without paying wheel tax imposed under this chapter with respect to that registration commits a Class B misdemeanor. (b) An employee of the bureau of motor vehicles who recklessly issues a registration on any…

Sec. 2. (a) The adopting entity of any county may, subject to the limitation imposed by subsection (b), adopt an ordinance to impose a county wheel tax in accordance with this chapter on each vehicle that: (1) is included in one (1) of the classes of vehicles listed in section 3 …

Sec. 3. The wheel tax applies to the following classes of vehicles: (1) buses; (2) recreational vehicles; (3) semitrailers; (4) trailers with a declared gross weight of more than nine thousand (9,000) pounds; and (5) trucks and tractors with a declared gross weight of more than e…

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-…

Sec. 5. If an adopting entity adopts an ordinance imposing the wheel tax after December 31 but before September 1 of the following year, the wheel tax applies after December 31 of the year in which the ordinance is adopted. If an adopting entity adopts an ordinance imposing the w…

Sec. 6. (a) After January 1 but on or before September 1 of any year, the adopting entity may, subject to the limitations imposed by subsection (b), adopt an ordinance to rescind the wheel tax. If the adopting entity adopts such an ordinance, the wheel tax does not apply to a veh…

Sec. 7. (a) The adopting entity may, subject to the limitations imposed by subsection (b), adopt an ordinance to increase or decrease the wheel tax rates. The new wheel tax rates must be within the range of rates prescribed by section 2 of this chapter. New rates that are establi…

Sec. 8. (a) If an adopting entity adopts an ordinance to impose, rescind, or change the rates of the wheel tax, the adopting entity shall send a copy of the ordinance and, if applicable, a copy of a letter from the Indiana department of transportation approving the adopting entit…

Sec. 8.5. (a) Every owner of a vehicle for which the wheel tax has been paid for the owner's registration year is entitled to a credit if during that registration year the owner sells the vehicle. The amount of the credit equals the wheel tax owed for and paid during the current …

Sec. 9. (a) A person may not register a vehicle in a county which has adopted the wheel tax unless the person pays the wheel tax due, if any, to the bureau of motor vehicles. The amount of the wheel tax due is based on the wheel tax rate, for that class of vehicle, in effect at t…