GroundRules
IC 6-2.5-5-38.2: Vehicle lease transactions
Where this section sits in the code
- TITLE 6. TAXATION
- ARTICLE 2.5. STATE GROSS RETAIL AND USE TAXES
- Chapter 5. Exempt Transactions of Retail Merchant
Sec. 38.2. The value of an owned vehicle is exempt from the Indiana gross retail tax in a vehicle lease transaction if the owned vehicle is exchanged for a like kind vehicle.
Collected 2026-09-09T01:51:39Z. Source file · JSON