IC 6-3.5-5-3: 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; and

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