{"data":{"id":"us-in/ic-6-2.5-5-38.2","jurisdiction":"us-in","citation":"IC 6-2.5-5-38.2","heading":"Vehicle lease transactions","body":"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.","path":["TITLE 6. TAXATION","ARTICLE 2.5. STATE GROSS RETAIL AND USE TAXES","Chapter 5. Exempt Transactions of Retail Merchant"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-2.5-5-38.2","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"2e52b3c81079311339ba97d94f65cc9051a33dd6b42a2195ad73b99fb1156904","source_id":"us-in","stale":false,"prev":"us-in/ic-6-2.5-5-38.1","next":"us-in/ic-6-2.5-5-39"},"notice":"GroundRules: Original legal text. Not legal advice."}