IC 6-2.5-5-15.5: Motor vehicles; intrafamilial title transfers

Sec. 15.5. A transaction involving a motor vehicle is exempt from the state gross retail tax, if:

(1) the transaction consists of changing the motor vehicle title to add or delete an individual; and

(2) the individual being added or deleted is the spouse, child, grandparent, parent, or sibling of an owner.