Aircraft, cargo trailers, and recreational vehicles registered for use
outside Indiana
Sec. 39. (a) As used in this section, "cargo trailer" means a
vehicle:
(1) without motive power;
(2) designed for carrying property;
(3) designed for being drawn by a motor vehicle; and
(4) having a gross vehicle weight rating of at least two thousand
two hundred (2,200) pounds.
(b) As used in this section, "recreational vehicle" means a vehicle
with or without motive power equipped exclusively for living
quarters for persons traveling upon the highways. The term includes
a travel trailer, a motor home, a truck camper with a floor and
facilities enabling it to be used as a dwelling, and a fifth wheel
trailer.
(c) A transaction involving a cargo trailer, a recreational vehicle,
or an aircraft is exempt from the state gross retail tax if:
(1) the purchaser is a nonresident;
(2) upon receiving delivery of the cargo trailer, recreational
vehicle, or aircraft, the person transports it within thirty (30)
days to a destination outside Indiana;
(3) the cargo trailer, recreational vehicle, or aircraft will be
titled or registered for use in another state or country; and
(4) the cargo trailer, recreational vehicle, or aircraft will not be
titled or registered for use in Indiana.
The amount of the exemption for a cargo trailer or recreational
vehicle is determined in subsection (d).
(d) The amount of the exemption for a cargo trailer or a
recreational vehicle under this section is equal to the amount of:
(1) the state gross retail tax that would be imposed on the
transaction if the cargo trailer or recreational vehicle were
registered in Indiana; minus
(2) the sales, use, or similar tax that would have been imposed
on the transaction under the laws of the state or country in
which the purchaser affirms the cargo trailer or recreational
vehicle will be registered.
The amount of the exemption under this section may not exceed the
amount of the state gross retail tax that would be imposed on the
transaction if the cargo trailer or recreational vehicle were registered
in Indiana. A retail merchant that accepts an exemption claim for a
cargo trailer or recreational vehicle under this section shall, within
sixty (60) days after the date of the transaction, have on file a copy
of the purchaser's title or registration of the cargo trailer or
recreational vehicle outside Indiana or pay to the state the amount of
the exemption.
(e) Any state gross retail tax due after the application of the
exemption provided by this section must be paid to the retail
merchant.
(f) A purchaser must claim an exemption under this section by
submitting to the retail merchant an affidavit stating the purchaser's
intent to:
(1) transport the cargo trailer, recreational vehicle, or aircraft to
a destination outside Indiana within thirty (30) days after
delivery; and
(2) title or register the cargo trailer, recreational vehicle, or
aircraft for use in another state or country.
The department shall prescribe the form of the affidavit. The
affidavit must identify the state or country in which the cargo trailer,
recreational vehicle, or aircraft will be titled or registered. Within
sixty (60) days after the date of the transaction, the purchaser shall
provide to the retail merchant a copy of the purchaser's title or
registration of the cargo trailer, recreational vehicle, or aircraft
outside Indiana.
(g) The department shall provide the information necessary to
calculate the amount of an exemption claimed under this section to
retail merchants in the business of selling cargo trailers or
recreational vehicles.
As added by P.L.195-2005, SEC.3.
Last modified: May 28, 2006