reglab/statecodes huggingface dataset:
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 6.5. Aircraft License Excise Tax › 6-6-6.5-13. Classification of Aircraft; Tax Rate; Credits

Sec. 13. (a) As the basis for measuring the tax imposed by this chapter, the department shall classify every taxable aircraft in its proper class according to the following classification plan:
CLASS
DESCRIPTION
A
Piston-driven
B
Piston-driven,
and Pressurized
C
Turbine driven
or other Powered
D
Homebuilt, Gliders, or
Hot Air Balloons
(b) The tax imposed under this chapter is based on the age, class, and maximum landing weight of the taxable aircraft. The amount of tax imposed on the taxable aircraft is based on the following table:
Age
Class A
Class B
Class C
Class D
0-4
$.04/lb
$.065/lb
$.09/lb
$.0175/lb
5-8
$.035/lb
$.055/lb
$.08/lb
$.015/lb
9-12
$.03/lb
$.05/lb
$.07/lb
$.0125/lb
13-16
$.025/lb
$.025/lb
$.025/lb
$.01/lb
17-25
$.02/lb
$.02/lb
$.02/lb
$.0075/lb
over 25
$.01/lb
$.01/lb
$.01/lb
$.005/lb
(c) An aircraft owner, who sells an aircraft on which the owner has paid the tax imposed under this chapter, is entitled to a credit for the tax paid. The credit equals excise tax paid on the aircraft that was sold, times the lesser of:
(1) ninety percent (90%); or
(2) ten percent (10%) times the number of months remaining in the registration year after the sale of the aircraft.
The credit may only be used to reduce the tax imposed under this chapter on another aircraft purchased by that owner during the registration year in which the credit accrues. A person may not receive a refund for a credit under this subsection.
(d) A person who is entitled to a property tax deduction under IC 6-1.1-12-13 or IC 6-1.1-12-14 is entitled to a credit against the tax imposed on the person's aircraft under this chapter. The credit equals the amount of the property tax deduction to which the person is entitled under IC 6-1.1-12-13 and IC 6-1.1-12-14, minus the amount of that deduction used to offset the person's property taxes or vehicle excise taxes, times seven hundredths (.07). The credit may not exceed the amount of the tax due under this chapter. The county auditor shall, upon the person's request, furnish a certified statement showing the credit allowable under this subsection. The department may not allow a credit under this subsection until the auditor's statement has been filed in the department's office.
Formerly: Acts 1975, P.L.68, SEC.1. As amended by Acts 1977, P.L.87, SEC.7; Acts 1980, P.L.74, SEC.27; P.L.93-1983, SEC.8; P.L.1-2009, SEC.55.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 6.5. Aircraft License Excise Tax › 6-6-6.5-14. Payment of Tax

Sec. 14. (a) A person required to register the person's aircraft and to pay the tax imposed under this chapter, shall do so on or before the regular annual registration date.
(b) The payment of the tax imposed by this chapter shall be a condition to the right to register the taxable aircraft and shall be in addition to all other conditions prescribed by law.
(c) For a taxable period beginning after December 31, 2020, whenever a taxpayer makes a partial payment on the taxpayer's tax liability, the department shall apply the partial payment in the following order:
(1) To any registration or transfer fee owed by the taxpayer.
(2) To any excise tax owed by the taxpayer.
(3) To any late penalty first and then toward interest on the excise tax owed by the taxpayer.
(4) To any gross retail or use tax owed by the taxpayer.
(5) To any late penalty first and then toward interest on gross retail or use tax owed by the taxpayer.
(d) For a taxable period beginning before January 1, 2021, when a taxpayer makes a partial payment on the taxpayer's tax liability, the department shall apply the partial payment in the following order:
(1) To any registration or transfer fee owed by the taxpayer.
(2) To any late penalty and interest on the late registration or excise tax owed by the taxpayer.
(3) To any excise tax owed by the taxpayer.
(4) To any late penalty and interest on gross retail or use tax owed by the taxpayer.
(5) To any gross retail or use tax owed by the taxpayer.
If the taxpayer has liabilities for taxes in addition to what is due under this section, the payment must be applied as prescribed by this section and then pursuant to IC 6-8.1-8-1.5 or the department's rules.
Formerly: Acts 1975, P.L.68, SEC.1. As amended by Acts 1977, P.L.87, SEC.8; P.L.93-1983, SEC.9; P.L.65-1997, SEC.18; P.L.234-2019, SEC.24.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 6.5. Aircraft License Excise Tax › 6-6-6.5-15. Aircraft Subject to Tax After Regular Annual Registration Date; Reduction of Tax

Sec. 15. (a) If a taxable aircraft becomes subject to registration or taxation after the regular annual registration date in a year, the tax imposed by this chapter shall become due and payable at the time the aircraft becomes subject to registration and the amount of tax to be paid by the owner for the remainder of the year shall be reduced by the lesser of (1) ninety percent (90%) of the tax or (2) ten percent (10%) of the tax for each full calendar month which has elapsed since the regular annual registration date in that year.
(b) The tax reduction under this section shall not apply to persons who claim a tax credit under section 13(c) of this chapter.
Formerly: Acts 1975, P.L.68, SEC.1. As amended by Acts 1977, P.L.87, SEC.9; P.L.65-1997, SEC.19; P.L.1-2009, SEC.56.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 6.5. Aircraft License Excise Tax › 6-6-6.5-16. Forms for Registration

Sec. 16. The department shall include on all registration forms for taxable aircraft for the year 1976 and subsequent years suitable spaces for the amount of the registration fee, the amount of tax, and the total amount of payment due. The forms shall also include spaces for showing the county and the taxing district in which the aircraft is usually located when not in operation.
Formerly: Acts 1975, P.L.68, SEC.1. As amended by Acts 1980, P.L.74, SEC.28.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 6.5. Aircraft License Excise Tax › 6-6-6.5-17. Powers of Department

Sec. 17. The department may establish procedures, prepare forms and adopt rules and regulations necessary for the administration of this chapter and the collection of the tax imposed by this chapter and for the proper accounting for the same.
Formerly: Acts 1975, P.L.68, SEC.1. As amended by Acts 1982, P.L.62, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 6.5. Aircraft License Excise Tax › 6-6-6.5-18. Registration Without Payment of Tax; Offenses

Sec. 18. An owner of a taxable aircraft who registers that aircraft without paying the tax required by this chapter commits a Class A infraction; and any employee of the department who issues a certificate of registration for that aircraft without collecting the tax required to be collected with the registration commits a Class A infraction.
Formerly: Acts 1975, P.L.68, SEC.1. As amended by Acts 1977, P.L.87, SEC.10; Acts 1978, P.L.2, SEC.643; Acts 1980, P.L.74, SEC.29.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 6.5. Aircraft License Excise Tax › 6-6-6.5-19. Penalties; Failure to Register, Report, or Pay Tax Due

Sec. 19. (a) The registration of any taxable aircraft without payment of the tax imposed by this chapter shall be void, and the department shall take possession of the certificate of registration and other evidences of registration, until the owner shall have paid the tax together with any penalties assessed by the department.
(b) If an owner does not register his aircraft and pay the tax imposed by this chapter when required, the owner is subject to a penalty and interest on the unpaid tax. The penalty is the greater of twenty dollars ($20) or twenty percent (20%) of the unpaid tax. The interest applies at the rate established in IC 6-8.1-10-1. The penalty and interest apply from the date the tax becomes delinquent until the aircraft is registered and the tax paid.
(c) If an airport owner does not report the aircraft based at his airport when required by section 23 of this chapter, the department may assess a penalty equal to ten dollars ($10) for each day that the report is late.
(d) If an owner does not register the owner's aircraft and pay the gross retail or use tax when required by this chapter, the owner shall be subject to the penalties and interest on the unpaid gross retail or use tax that are established in IC 6-8.1-10.
Formerly: Acts 1975, P.L.68, SEC.1. As amended by Acts 1977, P.L.87, SEC.11; Acts 1980, P.L.74, SEC.30; P.L.93-1983, SEC.10; P.L.383-1987(ss), SEC.1; P.L.65-1997, SEC.20; P.L.254-2003, SEC.8.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 6.5. Aircraft License Excise Tax › 6-6-6.5-20. Taxpayer Owning More Than One Aircraft; Consolidation of Collection

Sec. 20. In the administration and collection of the tax imposed by this chapter, the department may coordinate and consolidate the collection of such tax from each taxpayer as imposed on all aircraft owned by such taxpayer in accordance with such procedures as the department shall deem reasonable and feasible, including, but not limited to, the revocation of all certificates of registration of aircraft by an owner if such owner shall willfully fail and refuse to pay any tax imposed by this chapter.
Formerly: Acts 1975, P.L.68, SEC.1. As amended by Acts 1980, P.L.74, SEC.31.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 6.5. Aircraft License Excise Tax › 6-6-6.5-21.5. Allen County Treasurer to Distribute Funds; Report

Sec. 21.5. (a) The Allen County treasurer shall distribute the funds received under section 21 of this chapter to the airport authority established under IC 8-22-3-1.1 that operates an airport in the county. The treasurer shall make the distribution before the fifth day of the month after the month in which the treasurer receives the funds.
(b) Nothing in this section relieves the county treasurer of the treasurer's duty to report under section 21(e) of this chapter.
As added by Acts 1977, P.L.88, SEC.2. Amended by Acts 1981, P.L.11, SEC.35; P.L.101-1987, SEC.1; P.L.12-1992, SEC.30; P.L.13-2013, SEC.26.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 6.5. Aircraft License Excise Tax › 6-6-6.5-22. Equivalence to Average Property Tax Rate; Effect on Constitutional Debt Limit; Determination of Assessed Valuation

Sec. 22. The excise tax imposed by this chapter is hereby determined to be equivalent to an average property tax rate of three dollars ($3) on each one hundred dollars ($100) taxable value. For the purpose of limitations on indebtedness of political or municipal corporations imposed by Article 13, Section 1 of the Indiana Constitution, aircraft subject to tax under this chapter shall be deemed to be taxable property within each such political or municipal corporation where the aircraft is based as shown on the records of the department. The assessed valuation of such aircraft shall be determined by multiplying the amount of the tax by one hundred (100) and dividing such result by nine dollars ($9).
Formerly: Acts 1975, P.L.68, SEC.1. As amended by P.L.93-1983, SEC.12; P.L.6-1997, SEC.129.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 6.5. Aircraft License Excise Tax › 6-6-6.5-23. Reports of Airport Owners; Civil Penalty

Sec. 23. (a) The department shall require the owner of an airport or any person or persons leasing or subleasing space from an airport owner for the purpose of storing, renting, or selling aircraft to submit reports to the department listing the aircraft based at that airport. The reports shall identify the aircraft by Federal Aviation Administration number.
(b) An airport owner or any other person required to submit a report under subsection (a) is subject to a civil penalty of one hundred dollars ($100) for each aircraft that should have been and was not properly included on the report.
As added by Acts 1977, P.L.87, SEC.12. Amended by Acts 1980, P.L.74, SEC.33; Acts 1982, P.L.62, SEC.2; P.L.182-2009(ss), SEC.243.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 6.5. Aircraft License Excise Tax › 6-6-6.5-24. Repealed

As added by Acts 1977, P.L.87, SEC.13. Amended by Acts 1981, P.L.11, SEC.36. Repealed by P.L.93-1983, SEC.13.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 6.5. Aircraft License Excise Tax › 6-6-6.5-25. Aircraft Brought Into Indiana; Registration Without Payment of Use Tax

Sec. 25. An aircraft may be registered under this chapter without the payment of the state use tax under IC 6-2.5-3 if:
(1) the aircraft was registered in another state as of January 1, 2017, and any sales or use tax due in the registration state was paid and ownership of the aircraft has not changed after December 31, 2016;
(2) there is no outstanding tax liability in the registration state that directly relates to the aircraft; and
(3) an application for the registration of the aircraft under this chapter is filed after June 30, 2017, and on or before September 30, 2017, and the registration fee under section 3 of this chapter and the aircraft excise tax under section 13 of this chapter are paid.
As added by P.L.113-2010, SEC.68. Amended by P.L.239-2017, SEC.19.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 9. Auto Rental Excise Tax › 6-6-9-2. "Gross Retail Income" Defined

Sec. 2. As used in this chapter, "gross retail income" has the meaning set forth in IC 6-2.5-1-5, except that the term does not include taxes imposed under IC 6-2.5.
As added by P.L.19-1986, SEC.18.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 9. Auto Rental Excise Tax › 6-6-9-3. "Passenger Motor Vehicle" Defined

Sec. 3. As used in this chapter, "passenger motor vehicle" has the meaning set forth in IC 9-13-2-123.
As added by P.L.19-1986, SEC.18. Amended by P.L.2-1991, SEC.47; P.L.214-2007, SEC.2.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 9. Auto Rental Excise Tax › 6-6-9-4. "Person" Defined

Sec. 4. As used in this chapter, "person" has the meaning set forth in IC 6-2.5-1-3.
As added by P.L.19-1986, SEC.18.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 9. Auto Rental Excise Tax › 6-6-9-5. "Retail Merchant" Defined

Sec. 5. As used in this chapter, "retail merchant" has the meaning set forth in IC 6-2.5-1-8.
As added by P.L.19-1986, SEC.18.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 9. Auto Rental Excise Tax › 6-6-9-6. "Truck" Defined

Sec. 6. As used in this chapter, "truck" has the meaning set forth in IC 9-13-2-188(a).
As added by P.L.19-1986, SEC.18. Amended by P.L.2-1991, SEC.48.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 9. Auto Rental Excise Tax › 6-6-9-7. Imposition of Tax; Amount

Sec. 7. (a) An excise tax, known as the auto rental excise tax, is imposed upon the rental of passenger motor vehicles and trucks in Indiana for periods of less than thirty (30) days.
(b) The auto rental excise tax imposed upon the rental of a passenger motor vehicle or truck equals four percent (4%) of the gross retail income received by the retail merchant for the rental.
As added by P.L.19-1986, SEC.18.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 9. Auto Rental Excise Tax › 6-6-9-8. Exemption of Certain Trucks and Peer to Peer Vehicle Sharing

Sec. 8. (a) The rental of a truck is exempt from the auto rental excise tax if the declared gross weight of the truck being rented exceeds eleven thousand (11,000) pounds.
(b) The rental of a passenger motor vehicle or truck by a funeral director licensed under IC 25-15 is exempt from the auto rental excise tax if the rental is part of the services provided by the director for a funeral.
(c) The sharing of a passenger motor vehicle or truck through a peer to peer vehicle sharing program (as defined in IC 24-4-9.2-4) is exempt from the auto rental excise tax.
As added by P.L.19-1986, SEC.18. Amended by P.L.24-1986, SEC.32; P.L.108-2019, SEC.125.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 9. Auto Rental Excise Tax › 6-6-9-9. Liability for Tax

Sec. 9. The person who rents a passenger motor vehicle or truck is liable for the auto rental excise tax. The person shall pay the tax to the retail merchant as a separate amount added to the consideration for the rental. The retail merchant shall collect the tax as an agent for the state.
As added by P.L.19-1986, SEC.18.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 9. Auto Rental Excise Tax › 6-6-9-10. Manner of Imposition, Payment, and Collection; Filing of Returns

Sec. 10. (a) Except as otherwise provided in this section, the auto rental excise tax shall be imposed, paid, and collected in the same manner that the state gross retail tax is imposed, paid, and collected under IC 6-2.5.
(b) Each retail merchant filing a return for the auto rental excise tax shall indicate in the return:
(1) all locations in Indiana where the retail merchant collected auto rental excise taxes; and
(2) the amount of auto rental excise taxes collected at each location.
(c) The return to be filed for the payment of the auto rental excise tax may be either a separate return or may be combined with the return filed for the payment of the state gross retail tax, as prescribed by the department of state revenue.
As added by P.L.19-1986, SEC.18.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 9. Auto Rental Excise Tax › 6-6-9-11. Revenues; Deposit; Auto Rental Excise Tax Account; Distribution of Funds to County Treasurers; Distribution Among Taxing Units of Counties; Warrants

Sec. 11. (a) All revenues collected from the auto rental excise tax shall be deposited in a special account of the state general fund called the auto rental excise tax account.
(b) On or before May 20 and November 20 of each year, all amounts held in the auto rental excise tax account shall be distributed to the county treasurers of Indiana.
(c) The amount to be distributed to a county treasurer equals that part of the total auto rental excise taxes being distributed that were initially imposed and collected from within that treasurer's county. The department shall notify each county auditor of the amount of taxes to be distributed to the county treasurer. At the same time each distribution is made to a county treasurer, the department shall certify to the county auditor each taxing district within the county where auto rental excise taxes were collected and the amount of the county distribution that was collected with respect to each taxing district.
(d) The county treasurer shall deposit auto rental excise tax collections into a separate account for settlement at the same time as property taxes are accounted for and settled in June and December of each year.
(e) The county auditor shall apportion and the county treasurer shall distribute the auto rental excise taxes among the taxing units of the county in the same manner that property taxes are apportioned and distributed with respect to property located in the taxing district where the auto rental excise tax was initially imposed and collected. The auto rental excise taxes distributed to a taxing unit shall be allocated among the taxing unit's funds in the same proportions that the taxing unit's property tax collections are allocated among those funds.
(f) Taxing units of a county may request and receive advances of auto rental excise tax revenues in the manner provided under IC 5-13-6-3.
(g) All distributions from the auto rental excise tax account shall be made by warrants issued by the auditor of state to the treasurer of state ordering those payments to the appropriate county treasurer.
As added by P.L.19-1986, SEC.18. Amended by P.L.19-1987, SEC.19.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 9.5. Vanderburgh County Supplemental Auto Rental Excise Tax › 6-6-9.5-2. "Department"

Sec. 2. As used in this chapter, "department" refers to the department of state revenue.
As added by P.L.214-2005, SEC.22.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 9.5. Vanderburgh County Supplemental Auto Rental Excise Tax › 6-6-9.5-3. "Gross Retail Income"

Sec. 3. As used in this chapter, "gross retail income" has the meaning set forth in IC 6-2.5-1-5.
As added by P.L.214-2005, SEC.22.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 9.5. Vanderburgh County Supplemental Auto Rental Excise Tax › 6-6-9.5-4. "Passenger Motor Vehicle"

Sec. 4. As used in this chapter, "passenger motor vehicle" has the meaning set forth in IC 9-13-2-123.
As added by P.L.214-2005, SEC.22. Amended by P.L.214-2007, SEC.3.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 9.5. Vanderburgh County Supplemental Auto Rental Excise Tax › 6-6-9.5-5. "Person"

Sec. 5. As used in this chapter, "person" has the meaning set forth in IC 6-2.5-1-3.
As added by P.L.214-2005, SEC.22.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 9.5. Vanderburgh County Supplemental Auto Rental Excise Tax › 6-6-9.5-6. "Retail Merchant"

Sec. 6. As used in this chapter, "retail merchant" has the meaning set forth in IC 6-2.5-1-8.
As added by P.L.214-2005, SEC.22.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 9.5. Vanderburgh County Supplemental Auto Rental Excise Tax › 6-6-9.5-7. Imposition of Tax; Ordinance; Rate; Notices

Sec. 7. (a) The legislative body of the most populous city in the county may adopt an ordinance to impose an excise tax, known as the county supplemental auto rental excise tax, upon the rental of passenger motor vehicles in the county for periods of less than thirty (30) days. The ordinance must specify that the tax expires December 31, 2036.
(b) Except as provided in subsection (c), the county supplemental auto rental excise tax that may be imposed upon the rental of a passenger motor vehicle is two percent (2%) of the gross retail income received by the retail merchant for the rental.
(c) The county supplemental auto rental excise tax does not apply to the sharing of passenger motor vehicles through a peer to peer vehicle sharing program (as defined in IC 24-4-9.2-4) in the county unless the legislative body of the most populous city in the county adopts an ordinance to impose the tax as provided in this section. The legislative body of the most populous city in the county may adopt an ordinance to impose the county supplemental auto rental excise tax on the sharing of passenger motor vehicles registered in the county for purposes of IC 6-6-5 through a peer to peer vehicle sharing program. The amount of the tax is equal to:
(1) the gross retail income received by the peer to peer vehicle sharing program (as defined in IC 24-4-9.2-4) for the sharing of the passenger motor vehicle; multiplied by
(2) one percent (1%).
The ordinance must specify that the ordinance expires December 31, 2036.
(d) If the city legislative body adopts an ordinance under subsection (a) or (c), the city legislative body shall immediately send a certified copy of the ordinance to the commissioner of the department.
(e) If the city legislative body adopts an ordinance under subsection (a) or (c) before June 1 of a year, the county supplemental auto rental excise tax applies to auto rentals after June 30 of the year in which the ordinance is adopted. If the city legislative body adopts an ordinance under subsection (a) or (c) on or after June 1 of a year, the county supplemental auto rental excise tax applies to auto rentals after the last day of the month in which the ordinance is adopted.
As added by P.L.214-2005, SEC.22. Amended by P.L.108-2019, SEC.126.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 9.5. Vanderburgh County Supplemental Auto Rental Excise Tax › 6-6-9.5-8. Exemptions

Sec. 8. (a) The rental of a passenger motor vehicle by a funeral director licensed under IC 25-15 is exempt from the county supplemental auto rental excise tax if the rental is part of the services provided by the funeral director for a funeral.
(b) The temporary rental of a passenger motor vehicle is exempt from the county supplemental auto rental excise tax if the rental is:
(1) made or reimbursed under a contract or agreement:
(A) between a provider and a person;
(B) given for consideration over and above the lease or purchase price of a motor vehicle; and
(C) that undertakes to perform or provide repair or replacement service, or indemnification for that service, for the operational or structural failure of a motor vehicle due to a defect in materials or skill of work or normal wear and tear;
(2) made or reimbursed under a contract for mechanical breakdown insurance;
(3) made or reimbursed under a contract for automobile collision insurance or automobile comprehensive insurance that covers the temporary lease of a vehicle to a person after the person's vehicle is damaged or destroyed in a collision; or
(4) otherwise provided to a person as a replacement vehicle:
(A) while the person's vehicle is repaired or serviced due to a defect in materials or skill of work, normal wear and tear, or other damage; or
(B) until the person permanently replaces a vehicle that has been destroyed.
As added by P.L.214-2005, SEC.22.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 9.5. Vanderburgh County Supplemental Auto Rental Excise Tax › 6-6-9.5-9. Liability for Tax; Collection

Sec. 9. A person that rents a passenger motor vehicle is liable for the county supplemental auto rental excise tax. The person shall pay the tax to the retail merchant as a separate amount added to the consideration for the rental. The retail merchant shall collect the tax as an agent for the state.
As added by P.L.214-2005, SEC.22.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 9.5. Vanderburgh County Supplemental Auto Rental Excise Tax › 6-6-9.5-10. Imposition; Payment; Collection; Returns

Sec. 10. (a) Except as otherwise provided in this section, the county supplemental auto rental excise tax shall be imposed, paid, and collected in the same manner that the state gross retail tax is imposed, paid, and collected under IC 6-2.5.
(b) Each retail merchant filing a return for the county supplemental auto rental excise tax shall indicate in the return:
(1) all locations in the county where the retail merchant collected county supplemental auto rental excise taxes; and
(2) the amount of county supplemental auto rental excise taxes collected at each location.
(c) The return to be filed for the payment of the county supplemental auto rental excise tax may be:
(1) a separate return;
(2) combined with the return filed for the payment of the auto rental excise tax under IC 6-6-9; or
(3) combined with the return filed for the payment of the state gross retail tax;
as prescribed by the department.
As added by P.L.214-2005, SEC.22.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 9.5. Vanderburgh County Supplemental Auto Rental Excise Tax › 6-6-9.5-11. Distribution

Sec. 11. The amounts received from the tax imposed under this chapter shall be paid monthly by the treasurer of state to the fiscal officer of the most populous city in the county upon warrants issued by the auditor of state.
As added by P.L.214-2005, SEC.22.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 9.5. Vanderburgh County Supplemental Auto Rental Excise Tax › 6-6-9.5-12. Supplemental Auto Rental Excise Tax Fund; Uses

Sec. 12. (a) If a tax is imposed under section 7 of this chapter, the fiscal officer of the most populous city in the county shall establish a supplemental auto rental excise tax fund.
(b) The city fiscal officer shall deposit in the supplemental auto rental excise tax fund all amounts received under this chapter.
(c) Any money earned from the investment of money in the supplemental auto rental excise tax fund becomes a part of the fund.
(d) Money in the supplemental auto rental excise tax fund shall be used by the city legislative body for capital improvements in the city that promote conventions, tourism, or recreation.
As added by P.L.214-2005, SEC.22.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 9.7. Marion County Supplemental Auto Rental Excise Tax › 6-6-9.7-1. "Department" Defined

Sec. 1. As used in this chapter, "department" refers to the department of state revenue.
As added by P.L.256-1997(ss), SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 9.7. Marion County Supplemental Auto Rental Excise Tax › 6-6-9.7-2. "Gross Retail Income" Defined

Sec. 2. As used in this chapter, "gross retail income" has the meaning set forth in IC 6-2.5-1-5, except that the term does not include taxes imposed under IC 6-2.5.
As added by P.L.256-1997(ss), SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 9.7. Marion County Supplemental Auto Rental Excise Tax › 6-6-9.7-3. "Passenger Motor Vehicle" Defined

Sec. 3. As used in this chapter, "passenger motor vehicle" has the meaning set forth in IC 9-13-2-123.
As added by P.L.256-1997(ss), SEC.1. Amended by P.L.214-2007, SEC.4.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 9.7. Marion County Supplemental Auto Rental Excise Tax › 6-6-9.7-4. "Person" Defined

Sec. 4. As used in this chapter, "person" has the meaning set forth in IC 6-2.5-1-3.
As added by P.L.256-1997(ss), SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 9.7. Marion County Supplemental Auto Rental Excise Tax › 6-6-9.7-5. "Retail Merchant" Defined

Sec. 5. As used in this chapter, "retail merchant" has the meaning set forth in IC 6-2.5-1-8.
As added by P.L.256-1997(ss), SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 9.7. Marion County Supplemental Auto Rental Excise Tax › 6-6-9.7-6. "Truck" Defined

Sec. 6. As used in this chapter, "truck" has the meaning set forth in IC 9-13-2-188(a).
As added by P.L.256-1997(ss), SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 9.7. Marion County Supplemental Auto Rental Excise Tax › 6-6-9.7-8. Exemptions

Sec. 8. (a) The rental of a truck is exempt from the county supplemental auto rental excise tax if the declared gross weight of the rented truck exceeds eleven thousand (11,000) pounds.
(b) The rental of a passenger motor vehicle or truck by a funeral director licensed under IC 25-15 is exempt from the county supplemental auto rental excise tax if the rental is part of the services provided by the director for a funeral.
(c) The temporary rental of a passenger motor vehicle or truck is exempt from the county supplemental auto rental excise tax if the rental is:
(1) made or reimbursed under a contract or agreement between a provider and person given for consideration over and above the lease or purchase price of a motor vehicle that undertakes to perform or provide repair or replacement service, or indemnification for that service, for the operational or structural failure of a motor vehicle due to a defect in materials or skill of work or normal wear and tear;
(2) made or reimbursed under a contract for mechanical breakdown insurance;
(3) made or reimbursed under a contract for automobile collision insurance or automobile comprehensive insurance that covers the temporary lease of a vehicle to the person after the person's vehicle is damaged or destroyed in a collision; or
(4) otherwise provided to a person as a replacement vehicle:
(A) while the person's vehicle is repaired or serviced due to a defect in materials or skill of work, normal wear and tear, or other damage; or
(B) until the person permanently replaces a vehicle that has been destroyed.
As added by P.L.256-1997(ss), SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 9.7. Marion County Supplemental Auto Rental Excise Tax › 6-6-9.7-9. Liability for Tax

Sec. 9. The person that rents a passenger motor vehicle or truck is liable for the county supplemental auto rental excise tax. The person shall pay the tax to the retail merchant as a separate amount added to the consideration for the rental. The retail merchant shall collect the tax as an agent for the state.
As added by P.L.256-1997(ss), SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 9.7. Marion County Supplemental Auto Rental Excise Tax › 6-6-9.7-10. Manner of Imposition, Payment, and Collection; Filing of Returns

Sec. 10. (a) Except as otherwise provided in this section, the county supplemental auto rental excise tax shall be imposed, paid, and collected in the same manner that the state gross retail tax is imposed, paid, and collected under IC 6-2.5.
(b) Each retail merchant filing a return for the auto rental excise tax shall indicate in the return:
(1) all locations in the county containing a consolidated city where the retail merchant collected county supplemental auto rental excise taxes; and
(2) the amount of auto rental excise taxes collected at each location.
(c) The return to be filed for the payment of the county supplemental auto rental excise tax may be a separate return, combined with the return filed for the payment of the auto rental excise tax under IC 6-6-9, or may be combined with the return filed for the payment of the state gross retail tax, as prescribed by the department.
As added by P.L.256-1997(ss), SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 9.7. Marion County Supplemental Auto Rental Excise Tax › 6-6-9.7-11. Auto Rental Excise Tax Account; Distributions

Sec. 11. (a) All revenues collected from the county supplemental auto rental excise tax shall be deposited in a special account of the state general fund called the county supplemental auto rental excise tax account.
(b) On or before the twentieth day of each month, all amounts held in the county supplemental auto rental excise tax account shall be distributed to the capital improvement board of managers operating in a consolidated city.
(c) The amount to be distributed to the capital improvement board of managers operating in a consolidated city equals the total county supplemental auto rental excise taxes that were initially imposed and collected from within the county in which the consolidated city is located. The department shall notify the county auditor of the amount of taxes to be distributed to the board.
(d) All distributions from the county supplemental auto rental excise tax account shall be made by warrants issued by the auditor of state to the treasurer of state ordering those payments to the capital improvement board of managers operating in a consolidated city.
As added by P.L.256-1997(ss), SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 9.7. Marion County Supplemental Auto Rental Excise Tax › 6-6-9.7-12. Expiration

Sec. 12. This chapter expires January 1, 2041.
As added by P.L.256-1997(ss), SEC.1. Amended by P.L.214-2005, SEC.24.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 11. Boat Excise Tax › 6-6-11-1. "Boat" or "Watercraft"

Sec. 1. As used in this chapter, "boat" or "watercraft" has the meaning set forth for "watercraft" in IC 9-13-2-198.5.
As added by P.L.98-1989, SEC.1. Amended by P.L.164-2020, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 11. Boat Excise Tax › 6-6-11-5. "Tax Situs"

Sec. 5. As used in this chapter, "tax situs" means the taxing district in which a boat is located on the date the boat is registered under IC 9-18.1-14.5.
As added by P.L.98-1989, SEC.1. Amended by P.L.245-2015, SEC.24; P.L.164-2020, SEC.5.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 11. Boat Excise Tax › 6-6-11-6. "Taxing District"

Sec. 6. As used in this chapter, "taxing district" has the meaning set forth in IC 6-1.1-1-20.
As added by P.L.98-1989, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 11. Boat Excise Tax › 6-6-11-7. "Taxing Unit"

Sec. 7. As used in this chapter, "taxing unit" has the meaning set forth in IC 6-1.1-18.5-1.
As added by P.L.98-1989, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 11. Boat Excise Tax › 6-6-11-8. Boat Registration; Boat Excise Tax

Sec. 8. (a) Except as provided in subsection (b), a boat may not be operated, used, docked, or stored during any part of a registration year unless:
(1) the boat has been registered under IC 9-18.1-14.5; or
(2) the boat is not required to be registered under IC 9-18.1-14.5.
(b) A boat is exempt from the boat excise tax imposed by this chapter if the boat is:
(1) exempt from registration fees under IC 9-18.1-14.5-7; or
(2) used by a person for the production of income and subject to assessment under IC 6-1.1, proof of which has been provided to the bureau.
(c) Boats that are subject to the boat excise tax for a registration year are not subject to assessment and taxation under IC 6-1.1 for ad valorem property taxes first due and payable in the following registration year, with respect to the taxpayer who must pay the boat excise tax.
(d) If the boat excise tax imposed by this chapter was not paid for one (1) or more preceding registration years, the bureau of motor vehicles may collect only the boat excise tax imposed by this chapter for the:
(1) registration year immediately preceding the current registration year;
(2) current registration year; and
(3) registration year immediately following the current registration year.
As added by P.L.98-1989, SEC.1. Amended by P.L.33-1990, SEC.16; P.L.70-1991, SEC.1; P.L.80-1993, SEC.1; P.L.178-2019, SEC.26; P.L.164-2020, SEC.6.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 11. Boat Excise Tax › 6-6-11-9. Repealed

As added by P.L.98-1989, SEC.1. Amended by P.L.81-1993, SEC.1; P.L.146-2008, SEC.356; P.L.219-2014, SEC.3. Repealed by P.L.164-2020, SEC.7.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 11. Boat Excise Tax › 6-6-11-10. Amount of Tax; Computation

Sec. 10. (a) The amount of boat excise tax that a boat owner shall pay for a registration year is based on the boat's class and age.
(b) Boats are classified for excise tax purposes according to the value of the boat when the boat was new. The amount of excise tax is prescribed in the following table:
BOAT VALUE
CLASS
WHEN NEW
TAX DUE
AT LEAST but
LESS THAN
1
$
0.01
$
500
$
2
2
500
1,000
6
3
1,000
1,500
20
4
1,500
2,000
30
5
2,000
3,000
42
6
3,000
5,000
55
7
5,000
7,500
70
8
7,500
10,000
88
9
10,000
15,000
110
10
15,000
22,500
150
11
22,500
35,000
200
12
35,000
50,000
275
13
50,000
75,000
375
14
75,000 or more
500
The bureau of motor vehicles may adopt rules under IC 4-22-2 for determining the value of new boats. A tax paid under subsection (c) may be used as a credit against the taxes owed for the same registration year under this subsection.
(c) Notwithstanding subsection (b), the amount of excise tax imposed and owed by a boat owner is twelve dollars ($12) for a boat that is stored in Indiana for sixty (60) consecutive days or more but not operated, used, or docked in Indiana waters, except to facilitate storage of the boat.
As added by P.L.98-1989, SEC.1. Amended by P.L.33-1990, SEC.17; P.L.71-1991, SEC.1; P.L.81-1993, SEC.2; P.L.64-1996, SEC.1; P.L.164-2020, SEC.8.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 11. Boat Excise Tax › 6-6-11-11. Reductions in Tax; Age of Boat

Sec. 11. The boat excise tax due under section 10 of this chapter is reduced by ten percent (10%) for each year since the model year of the boat, not to exceed fifty percent (50%). The reduced excise tax liability shall be rounded upward to the next full dollar amount. However, the boat excise tax due for a year may not be reduced to less than six dollars ($6) for a Class 2 boat or two dollars ($2) for a Class 1 boat.
As added by P.L.98-1989, SEC.1. Amended by P.L.33-1990, SEC.18; P.L.71-1991, SEC.2; P.L.256-2017, SEC.75; P.L.178-2019, SEC.27.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 11. Boat Excise Tax › 6-6-11-12. Repealed

As added by P.L.98-1989, SEC.1. Amended by P.L.70-1991, SEC.2; P.L.71-1991, SEC.3; P.L.1-1992, SEC.23; P.L.80-1993, SEC.2; P.L.233-2003, SEC.1; P.L.198-2016, SEC.51. Repealed by P.L.178-2019, SEC.28.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 11. Boat Excise Tax › 6-6-11-12.5. Repealed

As added by P.L.80-1993, SEC.3. Amended by P.L.1-1995, SEC.51; P.L.233-2003, SEC.2; P.L.207-2011, SEC.1; P.L.151-2012, SEC.6; P.L.95-2016, SEC.1. Repealed by P.L.178-2019, SEC.29.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 11. Boat Excise Tax › 6-6-11-13. Payments; Bureau of Motor Vehicles

Sec. 13. (a) A boat owner shall pay the boat excise tax for a registration year to the bureau of motor vehicles.
(b) The tax set forth in subsection (a) must be paid at the same time that the boat owner pays or would pay the registration fee and vehicle excise taxes on motor vehicles under IC 9-18 (before its expiration), IC 9-18.1, and IC 6-6-5. When the boat owner pays the tax and fees, the owner is entitled to receive the registration decals.
As added by P.L.98-1989, SEC.1. Amended by P.L.33-1990, SEC.19; P.L.70-1991, SEC.3; P.L.2-1991, SEC.49; P.L.1-1992, SEC.24; P.L.80-1993, SEC.4; P.L.62-1996, SEC.2; P.L.46-2006, SEC.1; P.L.198-2016, SEC.52; P.L.256-2017, SEC.76; P.L.178-2019, SEC.30; P.L.164-2020, SEC.9.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 11. Boat Excise Tax › 6-6-11-14. Boats Subject to Tax After the Regular Annual Tax Payment Date; Payment; Amount

Sec. 14. (a) This section applies to a boat which has been acquired, or brought into Indiana, or for any other reason becomes subject to registration or the boat excise tax after the regular annual tax payment date in the registration year on or before which the owner is required to pay the tax on boats under this chapter. The tax imposed by this chapter shall become due and payable no later than the date the boat is required to be registered in Indiana under IC 9-18.1-14.5-8.
(b) The boat excise tax owed by the owner at the time of registration of the boat is calculated in the same manner as a motor vehicle excise tax under IC 6-6-5-7.2(c).
(c) The owner of a boat who sells or otherwise disposes of the boat in a year in which the owner has paid the excise tax imposed by this chapter is entitled to receive a credit that is calculated in the same manner and subject to the same requirements as the credit for the excise tax under IC 6-6-5-7.2(e).
(d) If the name of the owner of a boat is legally changed and the change has caused a change in the owner's annual registration date, the boat excise tax liability of the owner shall be adjusted in the same manner as excise taxes are adjusted under IC 6-6-5-7.2(f).
(e) The owner of a boat registered with the bureau of motor vehicles is entitled to a refund of boat excise taxes calculated in the same manner as motor vehicle excise tax under IC 6-6-5-7.4 if, after the owner's registration date:
(1) the owner registers the boat for use in another state;
(2) the owner pays tax for use of the boat in another state for the same time period for which the tax was paid under this chapter; and
(3) the amount of the refund is at least four dollars ($4).
(f) To claim a credit or a refund, or both, under this chapter, a person must comply with the provisions of IC 6-6-5-7.7.
As added by P.L.98-1989, SEC.1. Amended by P.L.33-1990, SEC.20; P.L.81-1993, SEC.3; P.L.219-2014, SEC.4; P.L.256-2017, SEC.77; P.L.164-2020, SEC.10.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 11. Boat Excise Tax › 6-6-11-15. Repealed

As added by P.L.98-1989, SEC.1. Amended by P.L.33-1990, SEC.21; P.L.256-2017, SEC.78. Repealed by P.L.164-2020, SEC.11.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 11. Boat Excise Tax › 6-6-11-16. Repealed

As added by P.L.98-1989, SEC.1. Amended by P.L.33-1990, SEC.22; P.L.256-2017, SEC.79. Repealed by P.L.164-2020, SEC.12.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 11. Boat Excise Tax › 6-6-11-17. Repealed

As added by P.L.98-1989, SEC.1. Amended by P.L.109-2011, SEC.1; P.L.198-2016, SEC.53; P.L.256-2017, SEC.80. Repealed by P.L.164-2020, SEC.13.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 11. Boat Excise Tax › 6-6-11-18. Repealed

As added by P.L.98-1989, SEC.1. Amended by P.L.75-1989, SEC.2; P.L.33-1990, SEC.23. Repealed by P.L.256-2017, SEC.82.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 11. Boat Excise Tax › 6-6-11-19. Repealed

As added by P.L.98-1989, SEC.1. Amended by P.L.256-2017, SEC.83. Repealed by P.L.164-2020, SEC.15.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 11. Boat Excise Tax › 6-6-11-20. Collection and Administration of Tax by Bureau of Motor Vehicles

Sec. 20. (a) The bureau of motor vehicles, in the administration and collection of the boat excise tax imposed by this chapter, may utilize the services and facilities of:
(1) license branches operated under IC 9-14.1;
(2) full service providers (as defined in IC 9-14.1-1-2); and
(3) partial services providers (as defined in IC 9-14.1-1-3);
in accordance with the procedures, in the manner, and to the extent that the bureau determines to be necessary and proper to implement and effectuate the administration and collection of the excise tax imposed by this chapter.
(b) The bureau of motor vehicles shall report on at least a weekly basis the excise taxes collected to the county auditor of the county to which the collections are due.
As added by P.L.98-1989, SEC.1. Amended by P.L.2-1991, SEC.50; P.L.149-2015, SEC.22; P.L.198-2016, SEC.54.