Sec. 3. (a) The sharing of a truck is exempt from the vehicle sharing excise tax if the declared gross weight of the truck being shared exceeds eleven thousand (11,000) pounds.
(b) The sharing of a passenger motor vehicle or truck by a funeral director licensed under IC 25-15 is exempt from the vehicle sharing excise tax if the sharing is part of the services provided by the director for a funeral.
(c) The exemption provided by IC 6-2.5-5-54(b) from the state gross retail tax also applies to the vehicle sharing excise tax.
As added by P.L.108-2019, SEC.128.
Structure Indiana Code
Article 6. Motor Fuel and Vehicle Excise Taxes
Chapter 16. Vehicle Sharing Excise Tax
6-6-16-2. Imposition of Tax; Tax Rate
6-6-16-4. Shared Vehicle Driver Liable for Tax
6-6-16-5. Manner of Imposition; Payment; Collection; Filing of Return
6-6-16-6. Distributions; Apportionment Among Taxing Districts in the County