§ 6-6-6.5-9 — Exemptions

Indiana § 6-6-6.5-9

• Jurisdiction: Indiana
• Art. 6: MOTOR FUEL AND VEHICLE EXCISE TAXES
• Ch. 6.5: Aircraft License Excise Tax

Text

(a) The provisions of this chapter pertaining to
registration and taxation shall not apply to any of the following:
(1) An aircraft owned by and used exclusively in the service of:
(A) the United States government;
(B) a state (except Indiana), territory, or possession of the
United States;
(C) the District of Columbia; or
(D) a political subdivision of an entity listed in clause (A), (B),
or (C).
(2) An aircraft owned by a resident of another state and registered
in accordance with the laws of that state. However, the aircraft
shall not be exempt under this subdivision if a nonresident
establishes a base for the aircraft inside this state and the base is
used for a period of sixty (60) days or more.
(3) An aircraft which this state is prohibited from taxing under
this chapter by the Constitution or the laws of the United States.
(4) An aircraft owned or operated by a person who is either an air
carrier certificated under Federal Air Regulation Part 121 or a
scheduled air taxi operator certified under Federal Air Regulation
Part 135, unless such person is a corporation incorporated under
the laws of the state of Indiana, an individual who is a resident of
Indiana, or a domestic corporation having a physical presence in
Indiana that results in Indiana being the regular or principal place
of business of its chief executive, operating, and financial
officers.
(5) An aircraft which has been scrapped, dismantled, or
destroyed, and for which the airworthiness certificate and federal
certificate of registration have been surrendered to the Federal
Aviation Administration by the owner.
(6) An aircraft owned by a resident of this state that is not a dealer
and that is not based in this state at any time, if the owner files the
required form not later than thirty-one (31) days after the date of
purchase; and furnishes the department with evidence,
satisfactory to the department, verifying where the aircraft is
based during the year.
(7) An aircraft owned by a dealer for not more than five (5) days
if the ownership is part of an ultimate sale or transfer of an
aircraft that will not be based in this state at any time. However,
the dealer described in this subdivision is required to file a report
of the transaction within thirty-one (31) days after the ultimate
sale or transfer of ownership of the aircraft. The report is not
required to identify the seller or purchaser but must list the
aircraft's origin, destination, N number, date of each transaction,
and ultimate sales price.
(8) An aircraft owned by a registered nonprofit museum, if the
owner furnishes the department with evidence satisfactory to the
department not later than thirty-one (31) days after the purchase
date. The aircraft must be reported for registration, but the
department shall issue the registration without charge.
(b) The provisions of this chapter pertaining to taxation shall not
apply to an aircraft owned by and used exclusively in the service of
Indiana or a political subdivision of Indiana or any university or college
supported in part by state funds. That aircraft must be reported for
registration, but the department will issue the registration without
charge.
Formerly: Acts 1975, P.L.68, SEC.1. As amended by Acts 1977,
P.L.87, SEC.4; Acts 1980, P.L.74, SEC.25; P.L.93-1983, SEC.6;
P.L.65-1997, SEC.9; P.L.97-1998, SEC.4; P.L.224-2003, SEC.181;
P.L.42-2011, SEC.17; P.L.214-2019, SEC.27.