Indiana Code - Taxation - Title 6, Section 6-6-5.5-7

Tax on commercial vehicles for calendar years after 2000

Sec. 7. (a) For calendar years that begin after December 31, 2000,
the annual excise tax for a commercial vehicle will be determined by
the motor carrier services division on or before October 1 of each
year in accordance with the following formula:

STEP ONE: Determine the total amount of base revenue to be
distributed from the commercial vehicle excise tax fund to all
taxing units in Indiana during the calendar year for which the
tax is first due and payable. For calendar year 2001, the total

amount of base revenue for all taxing units shall be determined
as provided in section 19 of this chapter. For calendar years that
begin after December 31, 2001, the total amount of base
revenue for all taxing units shall be determined by multiplying
the previous year's base revenue for all taxing units by one
hundred five percent (105%).

STEP TWO: Determine the sum of fees paid to register the
following commercial vehicles in Indiana under the following
statutes during the fiscal year that ends June 30 immediately
preceding the calendar year for which the tax is first due and
payable:
(A) Total registration fees collected under IC 9-29-5-3 for
commercial vehicles with a declared gross weight in excess
of eleven thousand (11,000) pounds, including trucks,
tractors not used with semitrailers, traction engines, and
other similar vehicles used for hauling purposes;
(B) Total registration fees collected under IC 9-29-5-5 for
tractors used with semitrailers;
(C) Total registration fees collected under IC 9-29-5-6 for
semitrailers used with tractors;
(D) Total registration fees collected under IC 9-29-5-4 for
trailers having a declared gross weight in excess of three
thousand (3,000) pounds; and
(E) Total registration fees collected under IC 9-29-5-13 for
trucks, tractors and semitrailers used in connection with
agricultural pursuits usual and normal to the user's farming
operation, multiplied by two hundred percent (200%);
STEP THREE: Determine the tax factor by dividing the STEP
ONE result by the STEP TWO result.
(b) Except as otherwise provided in this chapter, the annual excise
tax for commercial vehicles with a declared gross weight in excess
of eleven thousand (11,000) pounds, including trucks, tractors not
used with semitrailers, traction engines, and other similar vehicles
used for hauling purposes, shall be determined by multiplying the
registration fee under IC 9-29-5-3 by the tax factor determined in
subsection (a).
(c) Except as otherwise provided in this chapter, the annual excise
tax for tractors used with semitrailers shall be determined by
multiplying the registration fee under IC 9-29-5-5 by the tax factor
determined in subsection (a).
(d) Except as otherwise provided in this chapter, the annual excise
tax for trailers having a declared gross weight in excess of three
thousand (3,000) pounds shall be determined by multiplying the
registration fee under IC 9-29-5-4 by the tax factor determined in
subsection (a).
(e) The annual excise tax for a semitrailer shall be determined by
multiplying the average annual registration fee under IC 9-29-5-6 by
the tax factor determined in subsection (a). The average annual
registration fee for a semitrailer under IC 9-29-5-6 is sixteen dollars
and seventy-five cents ($16.75).

(f) The annual excise tax determined under this section shall be
rounded upward to the next full dollar amount.

As added by P.L.181-1999, SEC.2. Amended by P.L.14-2000,
SEC.20.

Last modified: May 28, 2006