Exemptions
Sec. 9. (a) The provisions of this chapter pertaining to registration
and taxation shall not apply to any of the following:
(1) An aircraft owned by and used exclusively in the service of:
(i) the United States government;
(ii) a state (except Indiana), territory, or possession of the
United States;
(iii) the District of Columbia; or
(iv) a political subdivision of an entity listed in clause (i),
(ii), or (iii).
(2) An aircraft owned by a resident of another state and
registered in accordance with the laws of that state. However,
the aircraft shall not be exempt under this subdivision if a
nonresident establishes a base for the aircraft inside this state
and the base is used for a period of sixty (60) days or more.
(3) An aircraft which this state is prohibited from taxing under
this chapter by the Constitution or the laws of the United States.
(4) An aircraft owned or operated by a person who is either an
air carrier certificated under Federal Air Regulation Part 121 or
a scheduled air taxi operator certified under Federal Air
Regulation Part 135, unless such person is a corporation
incorporated under the laws of the state of Indiana, an
individual who is a resident of Indiana, or a corporation with
Indiana corporate headquarters (as defined in IC 6-1.1-12.2-6).
(5) An aircraft which has been scrapped, dismantled, or
destroyed, and for which the airworthiness certificate and
federal certificate of registration have been surrendered to the
Federal Aviation Administration by the owner.
(6) An aircraft owned by a resident of this state that is not a
dealer and that is not based in this state at any time, if the owner
files the required form not later than thirty-one (31) days after
the date of purchase; and furnishes the department with
evidence, satisfactory to the department, verifying where the
aircraft is based during the year.
(7) An aircraft owned by a dealer for not more than five (5)
days if the ownership is part of an ultimate sale or transfer of an
aircraft that will not be based in this state at any time. However,
the dealer described in this subdivision is required to file a
report of the transaction within thirty-one (31) days after the
ultimate sale or transfer of ownership of the aircraft. The report
is not required to identify the seller or purchaser but must list
the aircraft's origin, destination, N number, date of each
transaction, and ultimate sales price.
(8) An aircraft owned by a registered nonprofit museum, if the
owner furnishes the department with evidence satisfactory to
the department not later than thirty-one (31) days after the
purchase date. The aircraft must be reported for registration, but
the department shall issue the registration without charge.
(b) The provisions of this chapter pertaining to taxation shall not
apply to an aircraft owned by and used exclusively in the service of
Indiana or a political subdivision of Indiana or any university or
college supported in part by state funds. That aircraft must be
reported for registration, but the department will issue the
registration without charge.
(Formerly: Acts 1975, P.L.68, SEC.1.) As amended by Acts 1977,
P.L.87, SEC.4; Acts 1980, P.L.74, SEC.25; P.L.93-1983, SEC.6;
P.L.65-1997, SEC.9; P.L.97-1998, SEC.4; P.L.224-2003, SEC.181.
Last modified: May 28, 2006