Ind. Code § 6-2.5-5-15.5

Current through P.L. 171-2024

Section 6-2.5-5-15.5 - Motor vehicles; intrafamilial title transfers

A transaction involving a motor vehicle is exempt from the state gross retail tax, if:

(1) the transaction consists of changing the motor vehicle title to add or delete an individual; and

(2) the individual being added or deleted is the spouse, child, grandparent, parent, or sibling of an owner.

IC 6-2.5-5-15.5

As added by P.L. 73-1993, SEC.1.