45 Ind. Admin. Code 12-1-8

Current through December 4, 2024
Section 45 IAC 12-1-8 - "Motor vehicle" defined

Authority: IC 6-8.1-3-3

Affected: IC 6-6-1.1-103

Sec. 8.

(a) "Motor vehicle" means a vehicle that is propelled by an internal combustion engine or motor and is designed for highway use.
(b) Vehicles designed for highway use are vehicles primarily adapted for and engaged in highway transportation. All vehicles plated for general highway transportation or capable of being plated pursuant to Indiana law are presumed to be primarily adapted for and engaged in highway transportation.
(c) The term "motor vehicle" does not include the following vehicles that are not designed to permit its mobile use on public highways:
(1) Road construction or maintenance machinery.
(2) Vehicles not capable of being plated pursuant to Indiana law.
(3) A well-boring or well-drilling apparatus, a ditch-digging apparatus, or other similar equipment.
(4) Vehicles that operate exclusively on rails.
(5) Vehicles designed and operated primarily as farm implements for drawing farm machinery.
(6) Tractors, plows, mowing machines, harvesters, Big A's, and other agricultural implements, including farm machinery, when mounted and transported upon a trailer, when operated on a farm, or when traveling upon public highways from one (1) field to another, to or from places of repair, or supply.
(7) Vehicles exclusively operated on private property and not engaged in highway transportation.
(d) The term "motor vehicle" includes vehicles with a common fuel reservoir for both locomotion along the highway and the operation of equipment with another commercial purpose. For purposes of IC 6-6-1.1, "commercial purpose":
(1) is the exchange of goods and services in contemplation of profit; and
(2) includes nonproprietary functions of governmental agencies and not-for-profit organizations.

45 IAC 12-1-8

Department of State Revenue; Reg 6-6-1.1-103 h (010); filed Sep 19, 1983, 2:23 pm: 6 IR 2312
Filed 12/12/2023, 2:27 p.m.: 20240110-IR-045230448FRA