Indiana § 6-2.5-5-42 Aircraft titled, registered, or based outside Indiana

Indiana Statutes

§ 6-2.5-5-42 — Aircraft titled, registered, or based outside Indiana

Indiana § 6-2.5-5-42

Art. 2.5STATE GROSS RETAIL AND USE TAXES

Ch. 5Exempt Transactions of Retail Merchant

This text of Indiana § 6-2.5-5-42 (Aircraft titled, registered, or based outside Indiana) is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ind. Code § 6-2.5-5-42 (2026).

Text

(a)A transaction involving an aircraft, including completion work (as defined in IC 6-2.5-3-2(f)), is exempt from the state gross retail tax if:

(1)the purchaser is a nonresident;

(2)the purchaser transports the aircraft to a destination outside Indiana within thirty (30) days after:

(A)accepting delivery of the aircraft;

(B)a repair, refurbishment, or remanufacture of the aircraft is completed, if the aircraft remains in Indiana after the purchaser accepts delivery for the purpose of accomplishing the repair, refurbishment, or remanufacture of the aircraft; or

(C)accepting delivery (as defined in IC 6-2.5-3-2(f)) of the aircraft following completion work or a prepurchase evaluation (as defined in IC 6-2.5-3-2(f));

(3)the aircraft is or will be:

(A)titled or registered in another s

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(a) A transaction involving an aircraft,
including completion work (as defined in IC 6-2.5-3-2(f)), is exempt
from the state gross retail tax if:
(1) the purchaser is a nonresident;
(2) the purchaser transports the aircraft to a destination outside
Indiana within thirty (30) days after:
(A) accepting delivery of the aircraft;
(B) a repair, refurbishment, or remanufacture of the aircraft is
completed, if the aircraft remains in Indiana after the purchaser
accepts delivery for the purpose of accomplishing the repair,
refurbishment, or remanufacture of the aircraft; or
(C) accepting delivery (as defined in IC 6-2.5-3-2(f)) of the
aircraft following completion work or a prepurchase evaluation
(as defined in IC 6-2.5-3-2(f));
(3) the aircraft is or will be:
(A) titled or registered in another state or country; or
(B) based (as defined in IC 6-6-6.5-1(m)) in that state or
country, if a state or country does not require a title or
registration for aircraft; and
(4) the aircraft will not be titled or registered in Indiana.
(b) A purchaser must claim an exemption under subsection (a) by
submitting to the seller an affidavit affirming the elements required by
subsection (a). In addition, the affidavit must identify the state or
country in which the aircraft is or will be titled, registered, or based.
(c) Within sixty (60) days after:
(1) a purchaser who claims an exemption under this section
accepts delivery of the aircraft; or
(2) a repair, refurbishment, or remanufacture of the aircraft
subject to an exemption under this section is completed, if the
aircraft remains in Indiana after the purchaser accepts delivery for
the purpose of accomplishing the repair, refurbishment, or
remanufacture of the aircraft;
the purchaser shall provide the seller with a copy of the purchaser's title
or registration of the aircraft outside Indiana. If the state or country in
which the aircraft is based does not require the aircraft to be titled or
registered, the purchaser shall provide the seller with a copy of the
aircraft registration application for the aircraft as filed with the Federal
Aviation Administration.
(d) The department shall prescribe the form of the affidavit required
by subsection (b).
(e) The amendments made to this section by the act enacted in 2012
shall be interpreted to specify and not to change the general assembly's
intent with respect to this section.