Sec. 4. A vehicle is exempt from the wheel tax imposed under this chapter if the vehicle is:
(1) owned by the state;
(2) owned by a state agency of the state;
(3) owned by a political subdivision of the state;
(4) subject to the municipal vehicle excise tax imposed under IC 6-3.5-10;
(5) a bus owned and operated by a religious or nonprofit youth organization and used to transport persons to religious services or for the benefit of its members;
(6) a school bus; or
(7) a motor vehicle that is funeral equipment and that is used in the operation of funeral services (as defined in IC 25-15-2-17).
As added by P.L.146-2016, SEC.12. Amended by P.L.257-2017, SEC.8; P.L.256-2017, SEC.17; P.L.86-2018, SEC.76.
Structure Indiana Code
Chapter 11. Municipal Wheel Tax
6-3.5-11-0.5. Ordinance Amendments; Application; Liability
6-3.5-11-2. Imposition of Tax; Municipal Wheel Tax; Rate; Unpaid Tax
6-3.5-11-3. Vehicles Subject to Tax
6-3.5-11-5. Registration of Vehicles
6-3.5-11-6. Rescission of Wheel Tax and Vehicle Excise Tax
6-3.5-11-7. Increase or Decrease of Tax; Rates
6-3.5-11-9. Credit Upon Sale of Vehicle
6-3.5-11-10. Registration of Vehicle; Wheel Tax; Amount; Collection
6-3.5-11-11. Apportioned Wheel Tax for Certain Vehicles
6-3.5-11-12. Collections; Remittance; Report
6-3.5-11-14. Wheel Tax Fund; Use