§ 6-2.5-5-39 — Cargo trailers and recreational vehicles registered for use outside Indiana

Indiana § 6-2.5-5-39

• Jurisdiction: Indiana
• Art. 2.5: STATE GROSS RETAIL AND USE TAXES
• Ch. 5: Exempt Transactions of Retail Merchant

Text

(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.

Legislative History

As added by P.L.195-2005, SEC.3. Amended by P.L.92-2006, SEC.1; P.L.211-2007, SEC.15.