{"data":{"id":"us-in/ic-6-6-16-1","jurisdiction":"us-in","citation":"IC 6-6-16-1","heading":"Definitions","body":"Sec. 1. The following definitions apply throughout this chapter:\n(1) \"Department\" refers to the department of state revenue.\n(2) \"Gross retail income\" has the meaning set forth in IC 6-2.5-1-5.\n(3) \"Passenger motor vehicle\" has the meaning set forth in IC 9-13-2-123.\n(4) \"Peer to peer vehicle sharing program\" has the meaning set forth in IC 24-4-9.2-4.\n(5) \"Person\" has the meaning set forth in IC 6-2.5-1-3.\n(6) \"Retail merchant\" has the meaning set forth in IC 6-2.5-1-8 and, for purposes of this chapter, is limited to:\n(A) the peer to peer vehicle sharing program when a vehicle is shared through a peer to peer vehicle sharing program; or\n(B) the vehicle owner when a vehicle is not shared through a peer to peer vehicle sharing program;\n(7) \"Shared vehicle driver\" has the meaning set forth in IC 24-4-9.2-7.\n(8) \"Shared vehicle owner\" has the meaning set forth in IC 24-4-9.2-8.\n(9) \"Truck\" has the meaning set forth in IC 9-13-2-188(a).\n(10) \"Vehicle owner\" means a person who shares a vehicle that is not available for sharing on a peer to peer vehicle sharing program. The term excludes shared vehicle owners.","path":["TITLE 6. TAXATION","ARTICLE 6. MOTOR FUEL AND VEHICLE EXCISE TAXES","Chapter 16. Vehicle Sharing Excise Tax"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-6-16-1","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"ca5932bbc563384f5c96d4bc877fadd33a8829b61f229565b18381e8b868b6f9","source_id":"us-in","stale":false,"prev":"us-in/ic-6-6-15-7-version-b","next":"us-in/ic-6-6-16-2"},"notice":"GroundRules: Original legal text. Not legal advice."}