Section 6-6-5-0.5 - Application This chapter does not apply to the following:
(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.(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: (A) the tax imposed under this chapter; and(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).(3) After June 30, 2017, vehicles owned or otherwise held as inventory by a person licensed under IC 9-32.Amended by P.L. 236-2023,SEC. 88, eff. 7/1/2023.Added by P.L. 256-2017,SEC. 20, eff. 7/1/2017.