6-6-16-5. Manner of Imposition; Payment; Collection; Filing of Return
Sec. 5. (a) Except as otherwise provided in this section, the vehicle sharing excise tax shall be imposed, paid, and collected in the same manner that the state gross retail tax is imposed, paid, and collected under IC 6-2.5. (b) Each retail merchant filing a return for the vehicle sharing excise tax shall indicate in […]
6-6-16-6. Distributions; Apportionment Among Taxing Districts in the County
Sec. 6. (a) All revenues collected from the vehicle sharing excise tax shall be deposited in a special account of the state general fund called the vehicle sharing excise tax account. (b) On or before May 20 and November 20 of each year, all amounts held in the vehicle sharing excise tax account shall be […]
6-6-14-1. “Alternative Fuel”
Sec. 1. As used in this chapter, “alternative fuel” means a liquefied petroleum gas used in an internal combustion engine or motor to propel any form of vehicle, machine, or mechanical contrivance. The term includes all forms of fuel commonly or commercially known or sold as butane or propane. As added by P.L.212-2014, SEC.9.
6-6-16-1. Definitions
Sec. 1. 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 […]
6-6-14-2. “Department”
Sec. 2. As used in this chapter, “department” means the department of state revenue. As added by P.L.212-2014, SEC.9.
6-6-16-2. Imposition of Tax; Tax Rate
Sec. 2. (a) An excise tax, known as the vehicle sharing excise tax, is imposed upon the sharing of passenger motor vehicles and trucks in Indiana for periods of less than thirty (30) days. (b) The vehicle sharing excise tax imposed upon the sharing of a passenger motor vehicle or truck equals: (1) the gross […]
6-6-14-3. “Special Fuel”
Sec. 3. As used in this chapter, “special fuel” has the meaning set forth in IC 6-6-2.5-22. As added by P.L.212-2014, SEC.9.
6-6-16-3. Exemptions
Sec. 3. (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 […]
6-6-14-4. Alternative Fuel Decals; Annual Fees
Sec. 4. (a) The owner of one (1) of the following motor vehicles that is registered in Indiana and that is propelled by alternative fuel shall obtain an alternative fuel decal for the motor vehicle and pay an annual fee in accordance with the following schedule: SCHEDULE Motor Vehicle Annual Fee A passenger motor vehicle, […]
6-6-16-4. Shared Vehicle Driver Liable for Tax
Sec. 4. The shared vehicle driver who shares a passenger motor vehicle or truck is liable for the vehicle sharing excise tax. The shared vehicle driver shall pay the tax: (1) to the peer to peer vehicle sharing program if shared through a peer to peer vehicle sharing program; or (2) to the vehicle owner […]