Indiana Statutes

§ 6-6-16-3 — Exemptions

Indiana § 6-6-16-3
JurisdictionIndiana
Art. 6MOTOR FUEL AND VEHICLE EXCISE TAXES
Ch. 16Vehicle Sharing Excise Tax

This text of Indiana § 6-6-16-3 (Exemptions) 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 § 6-6-16-3 (2026).

Text

(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.

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Legislative History

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

Nearby Sections

15
§ 6-1.1-1-1
Applicability
§ 6-1.1-1-1.5
"Assessing official"
§ 6-1.1-1-10
"Person"
§ 6-1.1-1-11
"Personal property"
§ 6-1.1-1-13
Repealed
§ 6-1.1-1-14
"Property taxation"
§ 6-1.1-1-15
"Real property"
§ 6-1.1-1-18
"State agency"
§ 6-1.1-1-19
"Tangible property"
§ 6-1.1-1-2
"Assessment date"
§ 6-1.1-1-20
"Taxing district"
§ 6-1.1-1-21
"Taxing unit"
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Bluebook (online)
Indiana § 6-6-16-3, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-6-16-3.