Indiana Code - Taxation - Title 6, Section 6-6-5.5-2

Applicability of chapter

Sec. 2. (a) Except as provided in subsection (b), this chapter
applies to all commercial vehicles.
(b) This chapter does not apply to the following:
(1) Vehicles owned or leased and operated by the United States,
the state, or political subdivisions of the state.
(2) Mobile homes and motor homes.
(3) Vehicles assessed under IC 6-1.1-8.
(4) Buses subject to apportioned registration under the
International Registration Plan.
(5) Vehicles subject to taxation under IC 6-6-5.
(6) Vehicles owned or leased and operated by an institution of
higher education (as defined in IC 6-3-3-5(d)).
(7) Vehicles owned or leased and operated by a volunteer fire
department (as defined in IC 36-8-12-2).
(8) Vehicles owned or leased and operated by a volunteer
emergency ambulance service that:
(A) meets the requirements of IC 16-31; and
(B) has only members that serve for no compensation or a
nominal annual compensation of not more than three
thousand five hundred dollars ($3,500).
(9) Vehicles that are exempt from the payment of registration
fees under IC 9-18-3-1.
(10) Farm wagons.
(11) A vehicle in the inventory of vehicles held for sale by a
manufacturer, distributor, or dealer in the course of business.
As added by P.L.181-1999, SEC.2. Amended by P.L.14-2000,
SEC.19.

Last modified: May 28, 2006