§ 6-6-16-1 — Definitions

Indiana § 6-6-16-1

• Jurisdiction: Indiana
• Art. 6: MOTOR FUEL AND VEHICLE EXCISE TAXES
• Ch. 16: Vehicle Sharing Excise Tax

Text

The following definitions apply throughout this
chapter:
(1) "Department" refers to the department of state revenue.
(2) "Gross retail income" has the meaning set forth in IC 6-2.5-1-5.
(3) "Passenger motor vehicle" has the meaning set forth in IC 9-13-2-123.
(4) "Peer to peer vehicle sharing program" has the meaning set
forth in IC 24-4-9.2-4.
(5) "Person" has the meaning set forth in IC 6-2.5-1-3.
(6) "Retail merchant" has the meaning set forth in IC 6-2.5-1-8
and, for purposes of this chapter, is limited to:
(A) the peer to peer vehicle sharing program when a vehicle is
shared through a peer to peer vehicle sharing program; or
(B) the vehicle owner when a vehicle is not shared through a
peer to peer vehicle sharing program;
(7) "Shared vehicle driver" has the meaning set forth in IC 24-4-9.2-7.
(8) "Shared vehicle owner" has the meaning set forth in IC 24-4-9.2-8.
(9) "Truck" has the meaning set forth in IC 9-13-2-188(a).
(10) "Vehicle owner" means a person who shares a vehicle that is
not available for sharing on a peer to peer vehicle sharing
program. The term excludes shared vehicle owners.

Legislative History

As added by P.L.108-2019, SEC.128.