IC 6-6-5-0.5: Application

Sec. 0.5. This chapter does not apply to the following:

(1) Vehicles that are exempt from the payment of registration fees under IC 9-18-3-1 (before its expiration) or IC 9-18.1-9.

(2) After December 31, 2023, trailers with a declared gross vehicle weight of three thousand (3,000) pounds or less that are registered or renewed under IC 9-18.1-5-13 are not subject to:

(A) the tax imposed under this chapter; and

(B) the tax imposed under a local ordinance adopted under IC 6-3.5-4 (county vehicle excise tax) or IC 6-3.5-10 (municipal vehicle excise tax).

(3) After June 30, 2017, vehicles owned or otherwise held as inventory by a person licensed under IC 9-32.