{"data":{"id":"us-in/ic-6-6-5.1-1","jurisdiction":"us-in","citation":"IC 6-6-5.1-1","heading":"Application of chapter","body":"Sec. 1. This chapter does not apply to the following:\n(1) A mobile home.\n(2) A recreational vehicle or truck camper that is, or would be if registered, exempt from the payment of registration fees under IC 9-18-3-1 (before its expiration) or IC 9-18.1-9.\n(3) A recreational vehicle or truck camper 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 5.1. Excise Tax on Recreational Vehicles and Truck Campers"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-6-5.1-1","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"c373fa9c6b93360921b853ed99b914d70a59d33b1ccb00938e7c0ce37d8b18d3","source_id":"us-in","stale":false,"prev":"us-in/ic-6-6-5-16","next":"us-in/ic-6-6-5.1-2"},"notice":"GroundRules: Original legal text. Not legal advice."}