Indiana § 6-2.5-5-54 Special rule for sharing of a passenger motor vehicle for fewer than 15
days

Indiana Statutes

§ 6-2.5-5-54 — Special rule for sharing of a passenger motor vehicle for fewer than 15 days

Indiana § 6-2.5-5-54

Art. 2.5STATE GROSS RETAIL AND USE TAXES

Ch. 5Exempt Transactions of Retail Merchant

This text of Indiana § 6-2.5-5-54 (Special rule for sharing of a passenger motor vehicle for fewer than 15 days) 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 § 6-2.5-5-54 (2026).

Text

(a)For purposes of this section, an owner of a passenger motor vehicle refers only to an individual and not other types of entities.

(b)If:

(1)an owner of one (1) or more passenger motor vehicles (as defined by IC 9-13-2-123) shares their passenger motor vehicle or vehicles for consideration for fewer than fifteen (15) days in a calendar year; and

(2)none of the payments for the sharing of these passenger motor vehicles are made through a marketplace facilitator, including a peer to peer vehicle sharing program (as defined by IC 24-4-9.2-4); the transactions involving the sharing of these passenger motor vehicles during the calendar year are exempt from the state gross retail tax.

(c)In the case of passenger motor vehicles that are jointly owned, each time a vehicle is shared by any o

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(a) For purposes of this section, an owner of
a passenger motor vehicle refers only to an individual and not other
types of entities.
(b) If:
(1) an owner of one (1) or more passenger motor vehicles (as
defined by IC 9-13-2-123) shares their passenger motor vehicle
or vehicles for consideration for fewer than fifteen (15) days in a
calendar year; and
(2) none of the payments for the sharing of these passenger motor
vehicles are made through a marketplace facilitator, including a
peer to peer vehicle sharing program (as defined by IC 24-4-9.2-4);
the transactions involving the sharing of these passenger motor
vehicles during the calendar year are exempt from the state gross retail
tax.
(c) In the case of passenger motor vehicles that are jointly owned,
each time a vehicle is shared by any owner counts toward the fifteen
(15) days of each owner.
(d) If an owner described in subsection (b) shares one (1) or more
passenger motor vehicles for consideration for more than fourteen (14)
days in the current calendar year or in the preceding calendar year, the
exemption under subsection (b) does not apply and the owner is
responsible for collecting and remitting any state gross retail tax
imposed under IC 6-2.5-4-10 on the sharing of passenger motor
vehicles, subject to the following conditions:
(1) If the sharing for more than fourteen (14) days occurred in the
current calendar year, but not the preceding year, the tax
collection must begin on the fifteenth day of sharing and each day
thereafter in the current calendar year that the owner shares their
passenger motor vehicle or vehicles for consideration.
(2) If the sharing for more than fourteen (14) days occurred in the
preceding calendar year, the tax collection must begin on the first
day of sharing and each day thereafter in the current calendar year
that the owner shares their passenger motor vehicle or vehicles for
consideration.