Indiana Code - Taxation - Title 6, Section 6-6-4.1-2

Applicability of chapter

Sec. 2. (a) Except as provided in subsection (b), this chapter
applies to each:
(1) passenger vehicle that has seats for more than nine (9)
passengers in addition to the driver;
(2) road tractor;
(3) tractor truck;
(4) truck having more than two (2) axles;
(5) truck having a gross weight or a declared gross weight
greater than twenty-six thousand (26,000) pounds; and
(6) vehicle used in combination if the gross weight or the
declared gross weight of the combination is greater than
twenty-six thousand (26,000) pounds;
that is propelled by motor fuel.
(b) This chapter does not apply to:

(1) a vehicle operated by:
(A) this state;
(B) a political subdivision (as defined in IC 36-1-2-13);
(C) the United States; or
(D) an agency of states and the United States, or of two (2)
or more states, in which this state participates;
(2) a school bus (as defined by the laws of a state) operated by,
for, or on behalf of a:
(A) state;
(B) political subdivision (as defined in IC 36-1-2-13) of a
state; or
(C) private or privately operated school;
(3) a vehicle used in casual or charter bus operations;
(4) trucks, trailers, or semitrailers and tractors that are qualified
to be registered and used as farm trucks, farm trailers, or farm
semitrailers and tractors and that are registered as such by the
bureau of motor vehicles under IC 9-18 or under a similar law
of another state;
(5) an intercity bus (as defined in IC 9-13-2-83);
(6) a vehicle described in subsection (a)(2) through (a)(6) when
the vehicle is displaying a dealer registration plate; or
(7) a recreational vehicle.

As added by Acts 1982, P.L.59, SEC.1. Amended by P.L.89-1983,
SEC.1; P.L.77-1985, SEC.26; P.L.97-1987, SEC.37; P.L.8-1988,
SEC.3; P.L.96-1989, SEC.9; P.L.60-1990, SEC.4; P.L.2-1991,
SEC.42.

Last modified: May 28, 2006