Indiana Code
Chapter 5. County Wheel Tax
6-3.5-5-3. Vehicles Subject to Tax

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 eleven thousand (11,000) pounds.
As added by Acts 1980, P.L.10, SEC.5. Amended by P.L.178-2019, SEC.11.