IC 6-3.5-11-3: Vehicles subject to tax

Sec. 3. The wheel tax applies to the following classes of vehicles:

(1) Buses.

(2) Recreational vehicles.

(3) Semitrailers.

(4) Trailers with a declared gross weight of more than nine thousand (9,000) pounds.

(5) Trucks and tractors with a declared gross weight of more than eleven thousand (11,000) pounds.