{"data":{"id":"us-in/ic-6-6-5-0.5","jurisdiction":"us-in","citation":"IC 6-6-5-0.5","heading":"Application","body":"Sec. 0.5. This chapter does not apply to the following:\n(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.\n(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:\n(A) the tax imposed under this chapter; and\n(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).\n(3) After June 30, 2017, vehicles owned or otherwise held as inventory by a person licensed under IC 9-32.","path":["TITLE 6. TAXATION","ARTICLE 6. MOTOR FUEL AND VEHICLE EXCISE TAXES","Chapter 5. Motor Vehicle Excise Tax"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-6-5-0.5","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"2e21443c2de18445f95ca092d2ff0848fdb7184f62b2250faf4ed1afd1d7fe94","source_id":"us-in","stale":false,"prev":"us-in/ic-6-6-5-0.1","next":"us-in/ic-6-6-5-1"},"notice":"GroundRules: Original legal text. Not legal advice."}