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.
(b) As used in this section, "recreational vehicle" means a vehicle with or without motive power equipped exclusively for living quarters for persons traveling upon the highways. The term includes a travel trailer, a motor home, a truck camper with a floor and facilities enabling it to be used as a dwelling, and a fifth wheel trailer.
(c) A transaction involving a cargo trailer or a recreational vehicle is exempt from the state gross retail tax if:
(1) the purchaser is a nonresident;
(2) upon receiving delivery of the cargo trailer or recreational vehicle, the person transports it within thirty (30) days to a destination outside Indiana;
(3) the cargo trailer or recreational vehicle will be titled or registered for use in another state or country;
(4) the cargo trailer or recreational vehicle will not be titled or registered for use in Indiana; and
(5) the cargo trailer or recreational vehicle will be titled or registered in a state or country that provides an exemption from sales, use, or similar taxes imposed on a cargo trailer or recreational vehicle that is purchased in that state or country by an Indiana resident and will be titled or registered in Indiana.
A transaction involving a cargo trailer or recreational vehicle that does not meet the requirements of subdivision (5) is not exempt from the state gross retail tax.
(d) A purchaser must claim an exemption under this section by submitting to the retail merchant an affidavit stating the purchaser's intent to:
(1) transport the cargo trailer or recreational vehicle to a destination outside Indiana within thirty (30) days after delivery; and
(2) title or register the cargo trailer or recreational vehicle for use in another state or country.
The department shall prescribe the form of the affidavit, which must include an affirmation by the purchaser under the penalties for perjury that the information contained in the affidavit is true. The affidavit must identify the state or country in which the cargo trailer or recreational vehicle will be titled or registered.
(e) The department shall provide the information necessary to determine a purchaser's eligibility for an exemption claimed under this section to retail merchants in the business of selling cargo trailers or recreational vehicles.
As added by P.L.195-2005, SEC.3. Amended by P.L.92-2006, SEC.1; P.L.211-2007, SEC.15.
Structure Indiana Code
Article 2.5. State Gross Retail and Use Taxes
Chapter 5. Exempt Transactions of Retail Merchant
6-2.5-5-0.4. Intent of General Assembly Adding Section 36 of This Chapter
6-2.5-5-1. Animals, Feed, Seed, and Chemicals; Race Horse in a Claiming Race
6-2.5-5-2. Agricultural Machinery, Tools, and Equipment
6-2.5-5-3. Exemption; Acquisition for Direct Use in Direct Production
6-2.5-5-4. Property for Use in Producing Machinery, Tools, or Equipment
6-2.5-5-6. Exemption; Acquisition for Incorporation Into Product for Sale
6-2.5-5-7. Materials Used in Construction Business, Public Street, or Utility Service
6-2.5-5-8.5. Power Subsidiary; Public Utility
6-2.5-5-9. Returnable Containers; Nonreturnable Packaging
6-2.5-5-10. Electric or Steam Utilities; Production Plant or Power Production Expenses
6-2.5-5-11. Gas Utilities; Production or Storage Plants and Expenses
6-2.5-5-12. Water Utilities; Plants and Expenses
6-2.5-5-12.5. Wastewater Utilities; Plants and Expenses
6-2.5-5-14. Public Utilities; Acquisitions of Personal Property
6-2.5-5-15.5. Motor Vehicles; Intrafamilial Title Transfers
6-2.5-5-16. State or Local Government Acquisitions
6-2.5-5-18. Drugs, Medical Equipment, Supplies, and Devices; Acquisition by Patient
6-2.5-5-19. Drugs, Insulin, Oxygen, Blood, or Blood Plasma; Acquisition by Licensed Practitioner
6-2.5-5-19.5. Drugs; Insulin; Oxygen; Blood Glucose Monitoring Supply; Blood or Blood Plasma
6-2.5-5-20. "Food and Food Ingredients for Human Consumption"
6-2.5-5-22. Exemption; Sales of Meals; Schools; Fraternities; Sororities; Student Cooperatives
6-2.5-5-23. School Building Materials
6-2.5-5-29. Manufactured Homes; Industrialized Residential Structures
6-2.5-5-30. Environmental Quality Compliance; Manufacturing, Mining, Agriculture, or Recycling
6-2.5-5-31. Free Distribution Newspaper; Related Transactions
6-2.5-5-33. Tangible Personal Property Purchased With Food Stamps
6-2.5-5-34. Sale of Lottery Tickets; Gross Retail Tax
6-2.5-5-35. Tangible Personal Property Transactions
6-2.5-5-36. Commercial Printing Contracts
6-2.5-5-38.1. Qualified Computer Equipment Sales
6-2.5-5-38.2. Vehicle Lease Transactions
6-2.5-5-39. Cargo Trailers and Recreational Vehicles Registered for Use Outside Indiana
6-2.5-5-40. Research and Development Property
6-2.5-5-42. Aircraft Titled, Registered, or Based Outside Indiana
6-2.5-5-43. Type Ii Gambling Games
6-2.5-5-44. Sales to City or Town for Municipal Golf Course
6-2.5-5-45. Gross Retail and Use Tax Exemption; Cigarette and Tobacco Tax Meter Machines
6-2.5-5-45.8. Recycling and Recycling Materials
6-2.5-5-46. Aircraft Repair and Maintenance
6-2.5-5-47. Coins, Bullion, and Legal Tender
6-2.5-5-48. Drainage Water Management System
6-2.5-5-50. Required Product Labels
6-2.5-5-52. Hot Mix Asphalt Plant Equipment; Trucks; Pavers
6-2.5-5-54. Special Rule for Sharing of a Passenger Motor Vehicle for Fewer Than 15 Days
6-2.5-5-55. "Public Safety Equipment and Materials"; Exemption